摘要
推动全国统一大市场建设取得实质性和突破性进展的关键在于财政体制改革。我国不同时期财政体制构成要素的设计与调整直接决定了地方政府干预市场的激励方向和措施选择,最终影响全国统一大市场建设的进程与效果。作为财政体制的三大内容,政府间财政事权与支出责任划分主要构成地方政府干扰国内统一市场建设进程的手段因素,政府间税收收入划分和政府间转移支付主要构成地方政府干扰国内统一市场建设进程的动机因素。对照目前财政体制对全国统一大市场建设的约束表现,应以限制地方市场分割为目标,规范配置政府间财政事权与支出责任;以淡化地方市场分割意识为引导,完善政府间税收协调机制;以强化市场统一意识为指向,优化转移支付制度。
The key to achieving substantive and breakthrough progress in promoting the construction of a unified national market lies in the reform of the fiscal system.The design and adjustment of the constituent elements of China's fiscal system in different periods directly determine the direction and means of local government intervention in the market,ultimately affecting the process and effectiveness of the construction of a unified national market.As the three core components of the fiscal system,the division of fiscal powers and expenditure responsibilities between governments mainly constitutes the means and factors for local governments to interfere with the construction process of the domestic unified market.The division of intergovernmental tax revenue and intergovernmental transfer payments mainly constitute the motivational factors for local governments to interfere with the construction process of the domestic unified market.Compared to the current financial system's constraints on the construction of a unified national market,it is necessary to standardize the allocation of intergovernmental fiscal powers and expenditure responsibilities with the goal of limiting local market segmentation methods,improve the intergovernmental tax coordination mechanism with the guidance of weakening local market segmentation awareness,and optimize the transfer payment system with the direction of strengthening market unity awareness.
作者
刘明慧
王婷
LIU Ming-hui;WANG Ting(School of Finance and Taxation,Northeastern University of Finance and Economics,Dalian Liaoning 116025,China)
出处
《内蒙古社会科学》
北大核心
2023年第3期133-140,共8页
Inner Mongolia Social Sciences
关键词
财政体制
全国统一大市场建设
市场分割
Financial System
Construction of a Unified National Market
Market Segmentation
