关键词: 政府间转移支付, 分税制改革, 制度变迁逻辑

Abstract: The establishment of Chinas intergovernmental fiscal transfer system is an important institutional innovation of the taxsharing system （TSS） reform in 1994 This system not only constitutes an important part of Chinas modern intergovernmental fiscal system，but also provides institutional guarantee for the great success of the TSS reform in the past 30 years Looking at the past reform process，every major adjustment of the intergovernmental fiscal transfer system was taken place under the background of profound fiscal and/or economic reforms，and was always adjusted in a timely manner in accordance with the shift of national development strategy at different stages Standing at the historical juncture of the 30th anniversary of the TSS reform，this paper systematically reviews the historical evolution of Chinas intergovernmental fiscal transfer system in the past 30 years，summarizes the main achievements of its reform，and explains the inherent economic and political logic of the evolution of the transfer system over time This paper draws the following three conclusions 
First，as an important part of the modern intergovernmental fiscal system，the intergovernmental transfer system has always served the overall reform of the fiscal system in the past 30 years，and has served as an important tool for the fiscal system to fulfill national strategies and ensure the smooth advancement of economic and social reforms 
Second，in the past 30 years of reform，Chinas intergovernmental fiscal transfer system has reached remarkable achievements For one thing，the overall scale of fiscal transfer system has continued to increase，which has effectively supported the economic and social development of the underdeveloped areas in the central and western regions For another，the structure of the transfer system has been continuously optimized in the way that general fiscal transfer with the equalization purpose has been gradually established as the main component of the fiscal transfer system
Third，the historical evolution of Chinas intergovernmental fiscal transfer system has followed its inherent economic and political logic In terms of economic logic，Chinas intergovernmental fiscal transfer system has always served the overall reform of the fiscal system and has always aimed to achieve equalization of basic public services across regions In terms of political logic，Chinas intergovernmental fiscal transfer payment system has always focused on coordinating regional development and enhancing national cohesion and is oriented toward achieving specific policy goals of the central government

Key words: intergovernmental fiscal transfer system, tax-sharing system reform, logics of institutional changes