Twenty Years after the Tax Sharing Reform: History of its development and the way forward

通过以事实和文献为基础的机制梳理，本文对分税制改革以来中国政府间、政府与市场间分配关系给出了一个以发展为导向的全景式描述，尤其关注了财税制度对效率和公平的影响。分税制改革将中央、地方政府间边界建立在政府与市场的边界之上，通过构建基于主体税种的分成制，构建了大国治理所必需的激励框架。税收征管努力的加大，带来了财政收入的稳定增长，为财政公共化和市场经济发展提供了必需的财源。政府间转移支付在缩小地区间财力差距的同时，也导致财政支出过多倚靠工程项目。增值税作为主体税种，增强了税收筹措能力，却不利于控制收入分配差距。分税制对地方利益的肯定，促进了招商引资和经济增长，也使财政支出呈现出生产偏向，忽视社会建设。作为国家治理的基础和重要支柱，财政制度应该在个人、企业与政府之间以及中央和地方分配之间发挥刚性作用，发挥更多的塑造社会职能，从项目治国走向制度治国。实施财政制度改革，重新划分中央与地方之间的财权事权，建立政府间和政府与市场间的支出边界，是推动国家治理体系现代化和全面建成小康社会的关键。

This paper provides a development-oriented comprehensive understanding of the intergovernmental distributional relationships as well as the relationship between government and market since the Tax Sharing Reform(TSR).Particular attention is paid to the tradeoff between efficiency and fairness of the current taxation system and its effect on economic and social development. The TSR establishes the intergovernmental distribution on the boundaries of the government and the market, and builds the governance incentive frameworks based on the sharing of the main taxes. The effort to enforce taxation brings the steady and fast growth of government revenue, providing necessary financial resources for public-finance transformation and economic development of the market. The transfer system narrows the regional inequality but causes the entire fiscal spending to rely excessively on projects. The Value-added tax enhances fiscal capacity but fails to control the income distribution. Acknowledging the local interests promotes investment but makes the government spending favour infrastructure over social development. Public finance is supposed to play a stricter role in allocation between individuals, enterprises and government as well as intergovernmental transfers. Reallocating the administrative and financial rights between the central and local government, and establishing intergovernmental boundaries, as well as government-market boundaries on the spending side through fiscal reform are effective measures to promote good governance and build an all-round moderately prosperous society.

付敏杰

本文受国家社科基金项目“政府行为与中国经济增长：比较经济发展视角的解读”（12CJL027）以及国家社科基金重大招标项目“现代国家治理体系下我国税制体系重构研究”（14ZD）的资助。

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