关于完善分税制的几点思考

完善分税制的重点是优化既有收入在各层级政府间的分配，并在优化行政区划的基础上，推动“省直管县”改革，从而为完善分税制创造良好的外部环境。优化收入在各级政府间分配时，应坚持如下原则：继续保持中央政府在国家财政收入中的主导地位；提高省级政府收入占比；提高区域公共服务均等化能力；显著降低城市财政对流转税和所得税的依赖；充实和完善地方税，巩固县及市辖区的收入来源。完善分税制的难点是重构基层政府收入体系，因此重构地方收入体系的目标模式，应当是统筹使用土地出让金和房产税两种收入，最终形成有利于发展成果共享、有利于城市化健康发展的收入体系。

Several Thoughts on the Perfection of Tax Distribution

The key to perfect tax distribution is to optimize the distribution of existing revenue among different levels, and to push reform of ＂province directly governing county＂, creating a good environ- ment of the perfection of tax distribution. The optimization of revenue among different levels should observe the following rules： to maintain the guidance of role of central government, to obviously increase the proportion of provincial governments＇ share, to decrease the dependence on revenue, to expand and perfect local revenue, and to consolidate the income source in counties. The difficulty to perfect tax distribution is the restructuring of income system of the grassroots government. Therefore, all the measures should be beneficial to the healthy development of urbanization.