到2003年底,分税制财政体制运行整整10个春秋,10年间,我国财政实力不断壮大,财政收入从分税制改革前的5000多亿元增加到2万多亿元,全国财政收入占 GDP 的比重由1993年的12.6%提高到2003年的18.6%;政府间财政关系日趋规范,中央财政的宏观调控能力大大增强,促进了社会经济持续快速健康发展。但目前分税制还存在政府间支出责任划分不清、基层财政还很困难等突出问题,需要进一步通过制度创新妥善解决。下面刊发的一组文章,对10年来分税制施行情况进行了回顾总结,并提出了进一步完善的思路。 By the end of 2003, the tax-sharing system had been in full operation for 10 years. In the 10 years, China’s financial strength has been continuously increasing. Its fiscal revenue has increased from over 500 billion yuan before the tax-sharing reform to more than 2 trillion yuan. The national fiscal revenue as a share of GDP increased from 1993 And 12.6% of the total population increased from 18.6% in 2003. The intergovernmental financial relations have become more standardized and the macro-control capability of the central finance has been greatly enhanced, which has contributed to the sustained, rapid, and healthy social and economic development. However, at present, the tax-sharing system still has some outstanding problems such as unclear responsibilities for intergovernmental expenditure and difficulties in grassroots finance. Therefore, it needs to be properly resolved through institutional innovation. The following issue of a series of articles reviewed the implementation of the tax-sharing system over the past 10 years and put forward further ideas for improvement.