关键词: 分税制改革, 财税体制改革, 中央和地方财政关系, 中国式现代化

Abstract: The Third Plenary Session of the 20th CPC Central Committee has made the deepening of the reform of the fiscal and taxation system an important part of the macroeconomic governance system, which is not only a continuation of the historical reform of the fiscal and taxation system since 1994, but also a new chapter in the era of the advancement of the Chinese-style modernization. At present, China is in a situation of great changes not seen in a century, facing more complicated and severe domestic and international situations, the financial difficulties of local governments have intensified, the re-distributive regulatory function of the fiscal and taxation system has weakened, and the public risks of economic operation still have a tendency to expand. Against this background, China has proposed to further“comprehensively push forward the reforms in key areas such as fiscal, taxation and finance”and continue to “deepen the reform of the fiscal and taxation system”, requesting that the new round of reform of the fiscal and taxation system should be oriented to solving the major problems, and deal with the fiscal relationship between the central and local governments, so as to maintain the long-term governance of the country. Thus, deepening the reform of the fiscal and taxation system is an important means to enhance national governance capacity and promote Chinese-style modernization. In terms of specific paths, China should reasonably delineate the inter-governmental authority and expenditure responsibility, further clarify the division of authority between the central and local governments; promote the construction of the local tax system to broaden the local financial resources; improve the transfer payment system and optimize the transfer payment structure; and steadily push forward the reform of the provincial and sub-provincial tax-sharing system to enhance the sustainability of the local finances, so as to realize the goal of the new round of fiscal and taxation system reform.

Key words: tax system reform, reform of the fiscal and taxation system, fiscal distribution relationship, Chinese-style modernization