分税制财政体制运行的积极效应

分税制财政体制改革是我国政府间财政关系的一次重大制度创新。分税制财政体制作为一种新的制度安排 ,它在规范政府间财政分配关系、促进财政收入稳定增长、规范财政收入分配秩序、提高地方政府的征税努力程度、强化各地区对中央财政的依赖性方面发挥了积极作用。进一步完善分税制财政体制的对策是 :转变政府职能 ,实行四级政府运行结构 ,合理界定各级政府之间的事权与财权 ,建立规范的财政转移支付制度。

Positive Effect of Tax Divisionalism

Tax divisionalism is a key innovation of inter-governmental finance relation. This new institutional arrangement plays a positive role in normalizing fiscal distribution among governments at different levels, ensuring steady revenue growth, regulating budgeting order, stimulating local governments' levy efforts, and enhancing their reliance on the central government. Measures that help further perfecting the system include transformation of governmental functions and adoption of a four-level operating framework, rational determination of the privileges over administration and funding among governments of all levels, establishing a formal transfer payment system.