文档介绍：湘潭大学
硕士学位论文
我国分税制财政体制存在的问题及对策
姓名:吴勇波
申请学位级别:硕士
专业:法律·宪法学与行政法学
指导教师:杨翔
20081008
摘要
从年我国实行分税制财政体制以来,至今已走过个年头。分税制财政
体制的实行,是我国市场经济发展过程中的一件大事,它的确立,有利于理顺中央
与地方的分配关系,调动两个积极性,促进国家财政收入合理增长;有利于充分发
挥税收杠杆调节经济、配置资源的独特作用;有利于合理调节地区之间财力分配;
同时,也促使了地方加强对财政支出的约束。
分税制实施年来,取得了令人瞩目的成绩,但同时也暴露出了比较突出的问
题,对我国市场经济的进一步发展起到了一定的制约作用。文章主要从三个方面展
开分析研究:首先,从分税制的基本理论着手,对分税制进行一个全方位的认识,
了解国外相关国家实行分税制的实际情况,总结归纳出对我国实行分税制财政体制
的有益借鉴,同时对我国实行分税制财政体制以来的情况进行一个回顾和总结;然
后,从财政制度和法律制度两个方面对分税制当前存在的问题进行归纳和总结,在
财政制度方面,主要针对财权和事权的匹配、税权的划分、转移支付制度存在的问
题进行深入细致的分析,查找问题的根源所在。在法律制度方面,以中央和地方关
系为主线,对中央与地方权限的划分、中央与地方在法制监督方面存在的问题进行
了分析和探讨;最后,针对发现的问题,以完善中央和地方的关系为主线,一方面
从财政体制的角度出发,对财权和事权的科学划分、税权划分的完善,财政转移支
付的改进进行阐述。另一方面从法治化层面出发,以中央和地方关系法治化为重点,
从权责关系、财政分权、法制监督三个方面对法治化进行阐述,从而完成对分税制
法治化的系统完善。
关键词:分税制;财政制度;法治化;中央;地方

I
Abstract
It has been 14 years since the tax-shared system put into effect in our country. It is a
great event in the process of the development of market economy in our country that the
tax-shared system has been put into effect. Which is advantageous bing the
distributive relationship between the central government with the local, arousing two
positivities, and proving the reasonable growth of national financial revenue;
advantageous to adjusting fully economy and distributing resources for tax-lever; and
advantageous to adjusting reasonably the distribution between the regional wealth,
meanwhile also urging the local to strengthen the restraint of expenditure.
In the 14 years, the tax-shared system has made outstanding achivements, but
simultaneously also exposed some serious problems, which restricts the further
development of our country market economy. The article mainly launches the analysis
from three aspects: Firstly, from the elementary theory of tax-shared system, to get an
omni-directional understanding, and to find out the actual situation of the tax-shared
system in the relative overseas countries, in t