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西方财政分权理论是分税制的理论基础。但是,我国在政治、经济和人口等方面都存在与西方国家不同的特征。因此,我国地方分税制改革应该在借鉴财政分权理论的基础上,结合我国的自身特征进行。本文以福建省为例,分析认为目前地方财政体制存在各市(县)财源、财政收支差异大、地方财政缺乏主体税种和财政转移支付结构不合理等问题,建议动态确定省—市(县)政府职责和财政支出原则,明确划分省—市(县)政府职责和财政支出范围,将增值税地方分成作为省级税收收入主要来源,培育房地产税作为市(县)主体税种,明确划分省—市(县)税收收入,提高均衡性转移支付的比重,降低专项转移支付的比重。
Western fiscal decentralization theory is the theoretical basis of tax-sharing system. However, our country has different characteristics in the political, economic and population aspects from those in the western countries. Therefore, the local tax-sharing reform should be based on the theory of fiscal decentralization, combined with our own characteristics. This paper, taking Fujian Province as an example, analyzes the existing problems in the local financial system such as the different cities (counties) ’s financial resources, large differences in revenue and expenditure, the absence of the main taxes and the irrational financial transfer payment structure, Government responsibilities and the principle of fiscal expenditure, the government responsibilities and the scope of government expenditures should be clearly divided into provincial and municipal (county) governments, and the local governments should be divided into local tax revenue sources as the main source of tax revenue, foster real estate taxes as the main taxes of cities and counties, City (county) tax revenue, increase the proportion of balanced transfer payments, reduce the proportion of special transfer payments.