摘要
我国分税制过分重视财政收入的调整,忽视事权的划分,导致地方政府责任过大,财权向上集中,基层财政陷入困境。分税制的财政集权化效应,也加剧了地方政府对预算外资金和制度外资金的高度依赖,地方财政变成了土地财政。同时,由于转移支付制度的不合理,分税制对缩小地区间的横向财政不平衡并未起到有效的作用。本文认为,要真正解决地方财政的问题必须完善分税制,优化地方税制结构,完善政府间转移支付制度,加强对地方政府预算外和制度外资金的管理和监督。
China＇s tax-sharing system overemphasizes the adjustment of fiscal revenue, neglecting the classification of responsibility and power. As a result, this leads to the oversized responsibilities of local governments, fiscal centralization and troubled grassroots finance. Such centralized effects can also intensify the local high dependence on the off-budget and off-system funds, with the result that local public finance is a land-based one. In addition, the tax-sharing system plays an ineffective role in narrowing the unbalanced transverse finance among regions due to the unreasonable transfer payment system. This paper concludes that, in order to resolve the problems concerning local finance conscienously, it is necessary to improve the tax-sharing system, optimize the local tax system structure, perfect the transfer payment system and strengthen the management and supervision to local offbudget and off-system funds.
出处
《税务研究》
CSSCI
北大核心
2008年第4期8-12,共5页
关键词
分税制
地方财政
财政分权
Tax-sharing system Local public finance Fiscal decentralization
