A New Round of Fiscal and Taxation System Reform:A Perspective of Improving Intergovernmental Revenue Allocation
Rationally dividing the fiscal revenue of the central and local governments,and straightening out the financial distribution relationship between the central and local governments have always been one of the core and main lines of China's fiscal and taxation system reform.The tax sharing system reform in 1994 established a relatively stable and standardized revenue distribution relationship between the central and local governments by building an intergovernmental revenue allocation system based on tax categories.This not only enhanced the macro-control ability of the central government,but also greatly stimulated the incentive of local governments to develop the economy.However,as China's economy enters a stage of high-quality development,the current intergovernmental revenue allocation distributes the main tax revenue between regions based on the principle of production location,which to some extent distorts local government behavior and leads to problems such as the deviation between tax revenue and tax sources.In this context,further improving the allocation of intergovernmental revenue to better promote high-quality economic development in the new era is an inherent requirement for building a modern fiscal system.This paper puts forward some suggestions,including adhering to the tax sharing system by giving the priority to the sharing tax,appropriately adjusting the sharing tax proportion,shifting to the VAT revenue sharing system centered on the place of consumption,reforming the collection and allocation of consumption tax,promoting the reform of real estate tax in the long run and making it a main source of local tax,so as to provide ideas for deepening China's fiscal and taxation system reform.
Tax sharing system reformIntergovernmental revenue allocationFiscal and taxation system reform
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