中國大陸央地財政關係的兩次調整

Two Adjustments to the Financial Relationship between the Central and Central Regions of China

中國大陸中央與地方之財政關係主要歷經兩次調整與改進，嘗試在「集權」和「分權」當中尋求新的平衡點。第一次改革採取放權讓利，中央與地方財政權力不對等，對利益要求的目標不一致。由於中央與地方都同樣存在信息不對稱與目標不一致的特性，從而地方主義興起，形成諸侯經濟現象。第二次改革實施分稅制。由於稅種範圍重疊、稅收制度複雜，有待中央完善法制權限劃分的同時進行改革。深化改革牽涉地方利益。為了避免引起反彈，中央宜採取漸進、逐步的改革步驟，明文化、合理化、健全化中央與地方財政關係。

The relationship between central and local finances in China has undergone two adjustments and improvements, and attempts to find a new balance between “centralization” and “decentralization”. The first reform took the decentralization of power, the central and local fiscal powers were not equal, and the objectives of interest requirements were inconsistent. Since the central and local governments also have the characteristics of information asymmetry and inconsistency of goals, localism has arisen and formed philanthropic phenomena. The second reform implemented the tax sharing system. Due to the overlapping scope of tax categories and the complicated taxation system, it is necessary to carry out reforms while improving the division of legal authority. Deepening reform involves local interests. In order to avoid causing a rebound, the central government should adopt gradual and gradual reform steps to clarify culture, rationalize and perfect the relationship between the central and local governments.