分税制改革与完善社会主义市场经济体制研究

完善分税制支出端改革对于完善社会主义市场经济体制有着十分重要的促进作用。我国财政改革自1980年实行承包制及分税制已走过40年的辉煌历程,"四十而不惑"的最好纪念是聚焦成功经验,客观认知财政改革前20年的"头羊效应"和后20年过渡期的某些弱效影响,以更好落实习近平总书记"人均公共服务均等化"为政理财思想,推进基本公共服务均等化。本文针对地方常住人口和户籍人口统计数值的不同,运用《中国统计年鉴》大数据和因素法、参数法及等量替代等方法,破解了将地方常住人口换算为国际居住人口"标准人"的技术性难题;所探求的"标准人"系数可作为按国际分税制标准监测政府间人均财力均衡度指数,其改进模型"标准人"再分配公式融合了创新、协调、绿色、开放、共享发展新理念,亦可作为按国际居住人口标准完善公共服务均等化转移支付的计算依据。

Research on the Reform of Tax Distribution System and the Improvement of Socialist Market Economic System

The key to improve the socialist market economic system is to improve the reform of the tax sharing system.Since 1980,the fiscal reform in China has implemented a contract system and a tax sharing system.It has gone through 40 glorious years.The best commemoration of"forty without confusion"is to focus on successful experience,objectively recognize the"goats effect"in the first 20 years of fiscal reform and some weak effects in the transition period after 20 years,so as to better implement Xi Jinping’s"equalization of per capita public services"as a political and financial thinking and promote the equalization and accessibility of basic public service.According to the difference between the statistics of local resident population and registered residence population,the China Statis-tical Yearbook’s big data and factor method,parameter method and equivalent substitution method are used to solve the technical problems of converting the local resident population into the"standard person"of the international resident population.The"standard person"coefficient can be used as a degree index to monitor the per capita financial balance of the government according to the international tax sharing standard.Its improved model"standard person"redistribution formula integrates the new ideas of innovation,coordination,green,open and shared development,and can also be used as the calculation basis for improving the transfer payment of equalization of public services according to the international residential population standards.