1994年分税制改革以来,中国地方财政收支缺口呈不断扩大之势,基层政府逐步陷入严重的财政困境。要解决这一问题,关键在于构建合理的政府间税权分配制度。根据财政联邦主义理论,政府间税权分配必须遵循“配置效率原则”、“制度效率原则”和“公平原则”。然而,现阶段中国“税收分享”型的政府间税权分配模式既有悖于效率原则,也不符合公平原则,业已不适合我国目前的财政经济实践。把“税收分享”型税权分配模式转换为“税基分享”型税权分配模式,是中国政府间税权分配制度重构的理性思路。具体而言,应从所得税、增值税、消费税、资源税和财产税入手,在中央、省(市)、县三级政府间合理划分税权。 Since the tax-sharing reform in 1994, the gap between revenue and expenditure of local governments in China has been constantly expanding, and the grass-roots governments have gradually plunged into serious financial difficulties. To solve this problem, the key lies in building a reasonable system of distribution of government tax revenue. According to the theory of fiscal federalism, the distribution of tax revenue among governments must follow the principle of allocation efficiency, the principle of system efficiency and the principle of fairness. However, at this stage, China’s “tax sharing” type of intergovernmental distribution of tax rights runs both in efficiency and fairness, and is no longer suitable for China’s current fiscal and economic practice. It is a rational way to reconstruct the distribution system of tax right between governments in China. Specifically, we should start with the income tax, value added tax, consumption tax, resource tax and property tax, and divide the tax right rationally among the governments at the central, provincial (city) and county levels.