关键词: 分税制, 税制结构, 中期财政规划

Abstract: Two decades has passed since the tax-sharing system reform in China, this paper discusses today’s deep-rooted problems in operation of the finance management system. It is believed that from the point of the fiscal intergovernmental relations, the obvious downtrend of the proportion of the central fiscal revenue indicates the macroeconomic regulation and control function of the central government is weakening; from the point of the fiscal revenue form, the constant downtrend of the proportion of the tax revenue indicates the old problem the decentralized fiscal revenue form reappears; from the point of the tax structure, although the proportion of direct taxes improved, our tax structure that turnover tax is the main part and the crippled dual subject has not changed radically, and indicates our taxation structure has the possibility to be stagnant. It is believed that the reform should incorporate the medium-term fiscal framework, in order to solve those deep-rooted problems in operation of the finance management system.

Key words: Tax-sharing Reform, Taxation Structure, Medium-Term Fiscal Framework