For 100 years，The Chinese Communist Party's exploration and practice of the financial relations between the central and local governments always revolves around the two enthusiasm of the central and local governments。According to the political and economic situation according to different periods，and the focus of the party's work focusing on and adjusting the relationship between the central and between the central government，Let the fiscal system adapt to the development of the economy and society，Meet the revolution in different periods、Construction、Reform needs。The timely and proper adjustment of the CCP relations of the Chinese Communist Party，It has an irreplaceable role in achieving the overall goal of economic and social development。

Unified Leadership Hierarchical Responsibility。During the New Democratic Revolution，The Communist Party of China has established a number of different forms of red regions in the north and south of our country，Explore the establishment of the "wartime finance" system in the base area to ensure the development of the people's livelihood in the supply and support of the army。In the early stage of the land revolution war，Limited by conditions，There is no specific fiscal revenue and expenditure plan for the base area，Instead, use it as you can use it、Self -collection of self -use fiscal model。In the mid -to -land revolution，As the base is gradually increased，The scale of war gradually expands，Elected sources of income from stable and reliable income to ensure a large number of military needs for the army。So，The financial revenue and expenditure model of the base areas is adjusted to a coordinated branch，Forces logistics support began to be uniformly managed by various base regimes，The funds required by units in various places shall be allocated by bet365 live casino games the government border area governments。

The financial model of the government's coordinated branch of the government has solved the fiscal difficulties at that time，But in the background of relatively decent guerrillas，Too concentrated fiscal model is not conducive to mobilizing the enthusiasm of the majority of grassroots。Therefore, after the "South Anhui Incident" in 1941，The needs of the development situation based on base areas，Start the implementation of "unified leadership、Hierarchical Responsibility "(also known as" Unified Leaders、Division Coordinating ") fiscal system。The prominent feature of the central and local relations is，The central government formulates fiscal policy、System and revenue and expenditure standards，Local governments have unified supply of region through drying methods，The central government subsidizes the supply according to the actual situation。This fiscal system is while ensuring that the central government's global unified leadership，Let go to mobilize local governments to achieve division of labor at all levels。

New Democratic Revolution，The beneficial exploration of fiscal relations between the central and local governments in centralized and decentralized power is the reform of my country's fiscal system after the founding of New China，Reasonable handling the relationship between the central government and the local fiscal has accumulated experience。

Central Unified Reception Term。After the founding of New China in 1949，Affected by the Soviet Union，my country has established a highly concentrated planned economic system，It is characterized by the production of public ownership and planning to replace the market with plans。At that time, the National Economic Plan covered all aspects of the national economy such as people, property, and supply and marketing，The fiscal revenue and expenditure plan is part of the entire national plan，Formulated by the central government，The needs of the country's overall goals。The relationship between the central and local governments under the plan system is prominently manifested as the central bet365 Play online games government's "unified collection"，That is, the income and expenditures of local fiscal are basically determined by the central government based on the entire national economic plan，Local government arranges the autonomy of fiscal revenue and fiscal expenditure very small。This period，Except for individual years, it is implemented with "divide revenue and expenditure、Hierarchical Management "outside the financial system，The annual budget of the local government must be executed after the central government must be obtained by the central government.，The fiscal revenue that local governments can freely control are very limited。

The fiscal system that adapts to the unified collection of the planned economy，It fully guarantees that local fiscal revenue and expenditure meet the overall national plan，provides a guarantee for the implementation of the plan。But at the same time, the autonomy and enthusiasm of the local government are also partially limited，Our party fully recognizes this，and made a variety of attempts in the fiscal system，To mobilize the enthusiasm of the local government。other，The central government also adjusts the reserve fee for local budgets、over -income division or increase income division、Methods of mobile financial resources such as expenditure balance，Expand the autonomy of the local government to stimulate the enthusiasm of the local government。

Fiscal bags。1978，my country begins to implement reform and opening up，One of the main tasks of the reform of the internal economic system is simplified administration and decentralization，By allowing multiple types of ownership forms to coexist and import market price mechanism，Let the local government、Enterprise、Personal economic subjects have more autonomy。The reform of the fiscal system is "fiscal packaged" (also known as "divide stoves to eat")。Although the form of the dry system of different years is different，But the basic approach is roughly the same，After the division of the central and local revenue and expenditure scope，Local governments can organize their own bet365 live casino games income、Arrange expenditure、Self -demand revenue balance。This kind of financial contracting system with local decentralization as the main content，Greatly mobilized and stimulated the enthusiasm of the local government's development and production。But the proportion of national budget revenue under the dry system of financial contracting and the proportion of central budget revenue ("two proportion") declined，The ability of the central government's macro regulating ability and the ability to reduce the financial resources between the central government。This has also become a direct reason for the reform of the fiscal system in 1994。

Taxation system。From January 1, 1994，my country begins to implement the tax -sharing fiscal management system，Under the premise of maintaining the division of central and local power and expenditure responsibilities，Re -divided fiscal revenue。An important content is to divide the taxes according to the tax attributes as a local tax、Central Tax and Sharing Tax Three Categories，The largest proportion of sharing taxes。Comparison of regional fiscal revenue and fiscal expenditure scope，For backward areas with weak financial resources，The central government will support it through transfer payment，Transition period transfer payment shall be allocated according to the formula method。This has also become the prototype and starting point of general transfer payment in my country。After implementing the tax -sharing fiscal management system，The proportion of fiscal revenue accounted for GDP and central financial revenue accounted for a significant proportion of national fiscal revenue，greatly strengthened the ability of the central government's macro -control and the ability to equal financial resources between regions。Under the tax system，The government is protecting the property rights of private economy、Expand infrastructure investment、Effective efforts in actively attract investment，It has made irreplaceable contributions to the high -speed growth of the region Bet365 lotto review and the entire Chinese economy，It has become an important support for China's high -speed growth in the past 20 years。

But，The reform of the tax system mainly adjusts the income division，The division of expenditures in the central and local governments has been basically maintained，The resulting gap and financial difficulties generated by the resulting local government gradually appeared with the development of the Chinese economy，Give full play to the enthusiasm of local governments to adjust and reform the fiscal expenditure and transfer payment。

Accelerate the establishment of a modern fiscal system。Socialism with Chinese characteristics has entered a new era，Starting from the national development of the Party Central Committee，further reform and deployment of the fiscal management system。The Third Plenary Session of the Eighteenth Central Committee of the Party in 2013 proposed "Give full play to the two enthusiasm of the central and local governments，Moderate strengthening central affairs and expenditure liability，Central and local and localities shall be responsible for the division and divide expenditure responsibilities according to the power of the matter "。June 30, 2014，The Central Political Bureau meeting reviewed and approved the "Overall Plan for Deepening the Reform of the Fiscal and Taxation System"，The prelude to the reform of the new round of fiscal and taxation system is opened，Among them, adjusting the financial relationship between the central and local governments is the most difficult item in this reform，The focus of its reform is the division and transfer payment system reform of the central and local rights and expenditure responsibilities。The 19th National Congress of the Communist Party of China in 2017 is clearly proposed，"Accelerate the establishment of a modern fiscal system，Clear power and responsibility、Finance coordination、Regional equilibrium central and local fiscal relations "。This indicates the direction for building a new central government and local fiscal relations。

In adjustment of the relationship between the central and local fiscal relations，The reform of the new round of fiscal bet365 live casino games system is since the reform and opening up，Even since the founding of New China，The first time I put the reform focus on the reform of the rights and expenditure responsibilities of the government。Under the premise of maintaining the "five -five" pattern of maintaining the central and local financial resources，The focus is on the division of expenditure and the reform of the central government's common rights，For the right of clarification、Standardize central local relations、Basic public services to ensure backward areas are of great significance。"Fourteenth Five -Year Plan" period，my country wants to accelerate the establishment of a modern fiscal system，Clear power and responsibility、Finance coordination、Regional balanced central and local fiscal relations，It also needs to be further adjusted and clarified the scope and responsibility of the central and local governments in the division of basic public service and expenditure liability，and the corresponding transfer payment for reform，Education that guarantees the minimum level、Medical、Social Security and other basic public services (that is, the national basic standard of basic public services)。You can look forward to，With the promotion and implementation of the reform measures of a new round of fiscal and taxation systems，The supply of basic public services from all over the country, especially in the middle and western regions, will be significantly improved。

Looking back at the changes in the financial system of the central and local governments in the past century, it can be seen，The adjustment of the financial relations of the central land always complies with the political and economic situation of different periods and the needs of the overall goals of the country，and use the two enthusiasm of the central and local governments to maximize。Giving full play to the "two enthusiastic" central financial system reform provides basic incentives and system guarantees for the development of the market economy，It is important to give play to the foundation and important pillar role of the financial governance system in the national governance system。

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(Author Unit: Beijing Jiaotong University Beijing Industrial Safety and Development Research Base)