评我国的分税制改革

本文对试行了两年的分税制财政管理体制作了充分的肯定,认为分税制改革是财政体制积极适应市场经济体制的一种内在的改革,具有深远的意义,同时指出现行分税制是由财政包干制转向分税制的过渡性体制,尚不是规范的、严格意义上的分税制。最后提出完善分税制应当在转变政府职能并界定政府职能和职责范围的基础上,调整中央政府与地方政府的事权与财权,建立规范化、制度化的转移支付制度。

A Critical Appraisal of the Reform in Tax Distribution System Being Carried Out in China

This paper,while affirming the tax distribution system trial-implemented over one year in China as a means of fiscal administrative system and regarding this reform as an internal shift of fiscal system in active adaptation to market economy and with far-reaching significance, points out that this reform is only a transitional step towards tax distribution system from the contract system of revenue with fixed amount for contribution to the state, not a standardized tax distribution system in the strict sense of the term. The paper is of opinion that the perfection of tax distribution system should, on the basis of working out a change in governmental functions by redefining respective functions and responsibilities at various governmental levels, rely upon a regulation of spheres in matters of administrative power and power over financial affairs between the central government and the local governments at various levels, and upon the establishment of a standardized and systematized transfer payment system.