摘要
1994年分税制改革后,我国逐步建立起规范化的财政转移支付制度。经过三十年的实践,我国财政转移支付体系随着政策变化不断拓展和调整,在基本公共服务均等化、民生保障等重要领域发挥了举足轻重的作用。科学的财政转移支付制度是国家治理体系与治理能力现代化的坚实基础,在新的历史阶段如何谋划财政转移支付制度的新一轮改革,是优化政府间财政关系、建立现代财政体制亟待破解的核心问题之一。本文通过对财政转移支付制度的发展轨迹进行全面回顾与总结,揭示制度演变特征与逻辑主线,提出财政转移支付制度的改革方向应重点关注转移支付法治化、深化事权与支出责任划分改革、明确转移支付功能定位、优化资金使用与管理,以及完善省以下转移支付制度。
Since the reform of the tax-sharing system in 1994,China gradually established a standardized sys-tem of intergovernmental fiscal transfers.The past 30 years have seen the continuous expansion and adjustment of China's fiscal transfer system in line with changing policies,with fiscal transfer playing a key role in such im-portant areas as the equalization of basic public services and the protection of people's livelihoods.A scientific fiscal transfer system is a solid foundation for the modernization of the national governance system and gover-nance capacity,and how to plan a new round of transfer system reform in the new historical stage is the core is-sue to be solved in order to optimize the financial relationship between governments and establish a modern fi-nancial system.By comprehensively reviewing and summarizing the development trajectory of the fiscal transfer system over the past 30 years,the paper reveals the characteristics and logic of the system's evolution,and pro-poses that the direction of the transfer system reform should focus on legalizing transfer system,deepening the reform of the division of rights and responsibilities for expenditures,clarifying the functional positioning of transfers,optimizing the use and management of funds,and improving the transfer system below the provincial level.
作者
彭健
盛敏玥
Peng Jian;Sheng Minyue
出处
《财政科学》
CSSCI
2024年第7期70-81,共12页
Fiscal Science
关键词
财政转移支付制度
分税制
新一轮财税体制改革
Transfer System
Tax-sharing System
The New Round of Fiscal and Taxation System Reform
