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我国的财政分权是一个不规范的分权,由此导致了现有的投资冲动。首先,在现有的财政分权体制下,地方的财政收入主要来自流转税和预算外收入,而不是财产税类收入,这种税制结构必然导致地方不断通过自身投资和吸引企业投资来增加当地财政收入,而无需通过吸引居民来获取财产税类收入。其次,现有的财政分权体制没有在地方层面形成一个利益制衡关系,地方政府可以随意做出投资决策,无需考虑当地居民的感受
China’s fiscal decentralization is a non-standard decentralization, which has led to the existing impulse to invest. First of all, under the existing fiscal decentralization system, local fiscal revenue mainly comes from turnover tax and extra-budgetary income rather than income from property taxes. This tax structure will inevitably lead to local governments continuously increasing their investment through local investment and attracting business investment Fiscal revenue, without the need to attract residents to obtain property tax revenue. Second, the existing fiscal decentralization system does not form a balance of interests at the local level, and local governments can make investment decisions at will without regard to the feelings of local residents