论文部分内容阅读
分税制自1994年开始实施,其框架与规则延续至今,近20年来一直影响甚至决定着整个中国的财政格局。然而,随着中国社会经济状况的变化,当前的分税制弊端日益突显。如果说20年前的改革使得中央的财权获得了较大提升,那么20年后的今天,地方事权过多,财权过少,出现大面积的“土地财政”等问题就不得不倒逼财税进行再一次改革。财权与事权如何合理的划分?是回归到财政分权?还是采用中央、省、市分税,市、县、乡分成的“一国两制”?最终又会走向何方?
Since the implementation of the tax-sharing system in 1994, the framework and rules have continued to this day. For the past 20 years, the tax-sharing system has been influencing or even determining the entire fiscal structure in China. However, with the changes in China’s social and economic conditions, the disadvantages of the current tax-sharing system have become increasingly prominent. If 20 years ago, the reform made the central government’s financial power greatly improved, 20 years later, local powers of oversight and too little property rights would have to force such problems as large-scale “land finance.” Finance and tax reform again. How to divide the financial rights into the right ones? Is it to return to fiscal decentralization? Or to adopt the tax division of the central, provincial and municipal levels? The “one country, two systems” divided into cities, counties and townships will eventually go?