中国财税体制改革问题研究

财政是国家治理的基础和重要支柱，全面深化财税体制改革从本质上说是一场既深入又广阔的革命。现行财税体制存在的问题主要是由预算软约束长期化、事权与支出责任不相适应、转移支付不规范、再分配调节机制失灵等因素所引起，因此，应深化相关行政机构改革，构建新型财税模式，规范转移支付制度，统一社会保障制度。

On the Reform of Chinese Fiscal and Taxation System

Public finance is the foundation and backbone of a state. Factors leading to the existing problems in Chinese fiscal and taxation system mainly include tong-term soft budget constraint, unbalance between routine power and financial power, substandard of transfer payment, and failure in mechanism of redistribution. Hence, the solutions should involve the deepening reform of related administrative institutions, constructing a new mode of fiscal and taxation system, standardizing the regulation of transfer payment and unifying the social security system.