财政分权制度对地方政府招商引资行为的影响

• 作 者: 刘海静
• 机 构: 淄博市财政局,
• 出 处: 齐鲁珠坛
• 发表日期: 2009年03期
• 关键词: 财政分权 地方政府 招商引资 地区优势 计划经济体制 地方利益 财政体制 税种 税收管理权限 地方经济

一、财政分权制度的历史发展1978年改革前,我国实行的是高度集中的计划经济体制,较少考虑地区优势和地方自主权的发挥,地方政府完全从属于中央政府,更多地扮演中央政府的代理人角色,而不是地方利益的代表。从1978年开始,围绕如何赋予地方更多的自主权,国家出台了相关的改革措施,除对北京、天津、上海三个直辖市继续实行“总额分

I. Historical Development of Fiscal Decentralization Before 1978, China implemented a highly centralized planned economic system with less consideration of regional advantages and local autonomy. Local governments were completely subordinated to the central government and played more central role The role of government agent, rather than the representative of local interests. Starting from 1978, around the issue of how to give local governments more autonomy, the state has promulgated relevant reform measures. In addition to continuing to implement the ”total amount of points" for the three municipalities directly under the Central Government in Beijing, Tianjin and Shanghai