中国财政改革:政府层级、事权、支出与税收安排的思路

深化我国财政体制改革应考虑从1994年财税配套改革的成果出发,按照建立公共财政框架的方向,在适当简化政府层级的前提下,依照“一级政权、一级事权、一级财权、一级税基、一级预算、一级产权、一级举债权”的原则构造完整的多级财政,同时改进和完善中央自上而下的财力转移支付制度。

Reform of Finance in China: Government Levels, Duties and Responsibilities, Expenditure and Tax Arrangement

To deepen the fiscal institutional reform, we should start from the fiscal relevant reform in 1994. According to the public financial framework, under the precondition of simplifying government levels, following the principal of" a level of government, a relevant duty and responsibility, relevant economic right, relevant tax base, relevant budget, relevant property, relevant creditor's right", a sound leveled finance should be established. And the flora above to below financial transfer payment system should be improved simultaneously.