最近在中国的各种会议上,关于财税体制改革的讨论不绝于耳。2014年6月30日,中共中央政治局审议通过了《深化财税体制改革总体方案》,有些评论认为,新一轮改革预示“分税制的退出”;也有评论认为,改革后中国的中央地方财政关系就会理顺,政府施政会进一步透明化。因此,财税体制改革在塑造着中国式的“进步时代”。笔者关注中国共产党十八届三中全会的报告,及其他与财税体制改革有关的报告,发现改革大多是讨论税收体制,而中央和地方的财政关系却多为老调重弹,迄今为止很难看出“分税制”体制即 At various conferences in China recently, discussions on the reform of the fiscal and taxation system are endless. On June 30, 2014, the Political Bureau of the CPC Central Committee examined and adopted the “Overall Plan for Deepening the Reform of the Financial and Taxation System,” and some commented that the new round of reforms foreshadowed the “exit of the tax-sharing system.” Some commented that the central place of China after the reform Fiscal relations will be streamlined and government administration will be more transparent. Therefore, the reform of fiscal and taxation system is shaping the Chinese-style “progressive era.” The author pays close attention to the report of the Third Plenary Session of the 18th CPC Central Committee and other reports related to the reform of the fiscal and taxation system and finds that most of the reforms discussed the taxation system. However, the financial relations between the central and local governments are often repeated in the old tune, “Tax system ” system that is