关键词: 分税制, 地方财政体制, 名实相符

Abstract: 2024 marks the thirtieth anniversary of China’s tax sharing system reform,. Against the backdrop of the central government’s "planning for a new round of fiscal and tax system reform", it is of great practical significance to systematically sort out and deeply analyze the historical evolution, value role, existing problems, and reform path of the tax sharing system reform from the perspective of ideological history. The tax sharing reform has gone through three stages: the initial establishment of the tax sharing financial system, the establishment of a sound public finance system, and the establishment of modern finance system. The reform of the tax-sharing system has helped effectively leveraged the initiative of both central and local governments, strengthened the central government’s macroeconomic capacity, and propelled the rapid development of the Chinese economy. However, due to objective constraints and insufficient follow-up reform momentum, the tax sharing system still faces problems such as unreasonable division of powers and expenditure responsibilities, unreasonable division of financial and tax rights, imperfect transfer payment system, and incomplete local financial system. The new round of fiscal system reform should be adhering to the unshakable direction of the tax sharing system, continuing to deepen the reform of inter government power, financial and tax allocation, optimizing the transfer payment system, improving the local fiscal system below the provincial level, and establishing a central local fiscal relationship suitable for the high-quality development of the Chinese economy.

Key words: tax sharing system, local financial system, match name with reality