my country as a large country of people，Construction of unified large markets for improving factor configuration efficiency、Promoting the division of industries、Reducing transaction costs, etc., all have a very important role。In the process of building a unified large market，It is inseparable from the two enthusiasm of the central and local governments。The fiscal system is the core system that affects the enthusiasm of governments at all levels，To build a unified large market，It must have the corresponding financial system support。

The market is not naturally available，Not fixed，Market construction has its historical development law，In different periods，The focus of mobilizing government enthusiasm will also be different。Generally speaking，Market experience development、Three periods of growth and integration。During the market development period，Need a local government to play more enthusiasm，During the market integration period，Need the central government to play more enthusiasm。During the transfer process of the government's enthusiasm of the government，Institutional friction will be generated，In order to reduce this friction, reform must be carried out。

This law is fully reflected in the market development process since China's reform and opening up。At the beginning of reform and opening up，China's economy is still deeply influenced by the planned economic system，The market characterized by free flowing and product free transactions is far from being established，At this time, you need to mobilize local enthusiasm to promote local market development。bet365 live casino games Due to the different economic foundations and resource endowment conditions in each region, the conditions are different，It is necessary to encourage local governments to adopt various means to promote the construction of the local market。In the context of the local government's strong resource allocation ability，The means of influencing market construction in the local government are very rich，Including the construction of the development zone、Disable tax、Tax return、Financial subsidy、Environmental regulation、Safety Management、Administrative license、Industry and Commerce、Infrastructure construction, etc.。These administrative methods or economic policies have played a key role in promoting the initial development of the market。but but，There are always two sides of things，Local governments while promoting local market development and growth，It is inevitable that it will be distorted by government intervention and product price signal，Reduce the decisive role of the market in resource allocation。

You can use the field as a metaphor。regarding the national market as a large field for athlete competition，During the market development period，The central government delegates rights to the local government，In fact, it is encouraged to encourage local governments to be responsible for the construction of local areas; with the growth of local markets，Local governments' excessive intervention on the local market，Will lead to the potholes of the entire field，The negative externality brought by the intervention is getting more and more obvious。At this time，More emphasis on the enthusiasm of the central government，Sitting the height of the field，Make products and elements can be based on market price signals，flowing up in the vast space，Let various types bet365 best casino games of economic entities be traded according to the distorted market price signal、division of labor and cooperation，Improve the efficiency of global resource allocation to promote the high -quality development of China's economy。

China's fiscal system reform process and the above market development rules.。From the 1980s to the mid -1990s，my country's fiscal system is collectively referred to as "Divide and Eat"，The central government decentralized various financial power to encourage local economic。Decentralized fiscal power includes two aspects，The first is to transfer fiscal revenue to enhance local economic motivation，Second, let the right of crossing give local economic means。The interests of the fiscal interests are reflected as the extensive adoption of the "fiscal packaging system"，After the central government allows local governments to pay a certain amount of fiscal income in a certain amount or proportion of fiscal revenue，The remaining fiscal revenue is used by local governments。The right to transfer it is reflected as the decentralization of various market management authority，Local governments have investment approval rights、Industrial and Commercial Administration Right、A series of power to interfere in the market in the state -owned enterprise's business decision -making rights under its jurisdiction。Divide the stove eating system has greatly mobilized the enthusiasm of local governments to cultivate the local market，It plays a vital role in promoting economic growth in the early stages of reform and opening up。but，It also encourages local governments to take a series of local product market protection and factor market protection measures，reduced the efficiency of global resource allocation。With the improvement of the socialist market economy，Bet365 app download The original split -documented fiscal system allows the fiscal system located on the tax segmentation system。Because of this，The "Decision of the State Council on the implementation of the tax -sharing fiscal management system" implemented in 1994 pointed out，One of the reforms of the reform is the original fiscal system "Affects the formation of unified markets and optimizes industrial structure optimization"。

The tax division system in the mid -1990s，greatly promoted the construction of the unified market at that time。On the one hand，It re -divided the scope of the central and local rights，Central Finance mainly undertakes national security、Diplomacy and Central State Organs required for operation，Adjust the national economic structure、Coordinated regional development、Expenditure necessary for implementing macro -control and development expenditure directly managed by the central government，Local finance mainly undertakes the expenditure required for the operation of the regional government agencies and the economy of the region、Expenditure required for career development，Division of the division of power and expenditure responsibilities of the government's right to move towards standardization and rationalization。On the other hand，Subsidies to replace the financial contract with tax division，and collect some tax management rights through the establishment of the National Taxation Bureau，greatly weakened the motivation of local governments to increase fiscal revenue by protecting local enterprises。After that，China has implemented a series of fiscal system reforms，Many reforms play a role in promoting the construction of a unified market，If the reform of income tax sharing in 2002，Basic public service equalization reforms implemented bet365 Play online games since 2004，2016 business tax reform for VAT，2018 National Land Tax Mergers，Implementation of financial affairs and expenditure responsibility reform in various fields after 2018。These reforms have either weakened the motivation of local governments to intervene in the economy，Either reduce local government intervention in the economy，Either to promote the return of labor and capital elements is closer to the market。

So，Looking at the changes in the fiscal system since China's reform and opening up，can be found，The Chinese fiscal system is mobilizing the enthusiasm of the local area，Also maintains the driving force for the unified market。where，The central government's grasp and promotion of the reform process，undoubtedly played an important top -level design function，This is the full manifestation of the socialist political and economic system with Chinese characteristics in the fiscal system。If you say，If there is any password for China's economic growth miracle，So，The fiscal system with Chinese characteristics is undoubtedly the key cracked key!

During different historical development stages，The needs of the unified market for construction are also different。As an important economic problem，Construction unified market is not stopped。Although since the reform and opening up，China's fiscal system has gradually played an increasingly significant role in promoting the construction of the unified market，But with the continuous growth of market transactions、The continuous deepening of market division of labor，and the dual -cycle development pattern with domestic large cycles as the main body，Unified large market construction has a new connotation during a high -quality development stage: hardware construction from infrastructure，Software construction represented by the rules bet365 best casino games of the market; from the unity of the commodity market to the unity of the service market; from the unity of the capital factor market to the unity of the labor factor market and the resource market，etc.。

From the current fiscal system，There are also many ingredients that are not conducive to the construction of large markets。For example，VAT、System represented by corporate income tax，Encourage local governments to transfer land at low prices、Tax returns and other forms of distorted elements to attract investment; local governments use fiscal subsidies to carry out competition for high -end talents，The labor return rate of man -changing high -end talents; the social security system has not achieved national coordination，The level of social security in the area is still significantly different; local governments still have product market protection for enterprises in the area under their jurisdiction;，This has led to different degrees of incentives in the city and county -level governments.，The enthusiasm of market intervention inspired by market intervention is also very large; the local tax system has insufficient financial security capabilities for the grassroots，It has not played a role of changing the function of local governments。2022，"Opinions on the Central Committee of the Communist Party of China on Accelerating the Construction of the National Unified Unified Market" pointed out，"Unified" connotation includes five major aspects: strengthening the rules of the market basic system、Promoting High Standards Unicom of Market Facilities、Create a unified element and resource market、Promoting the high level of high levels of goods and service markets、Promoting fairness and unity of market supervision。Therefore，On the one hand, the fiscal system itself has a lot of reforms to bet365 live casino games do it，On the other hand, the construction of a unified market continues to generate new needs，China's fiscal system reform will always be on the road，Continuously promoting the drive system for the high -quality development of China's economy。

(Author Unit: School of Finance and Finance, Renmin University of China)