法国政府间事权、税权的划分及法律平衡机制

发布时间：2018-11-24 12:15

【摘要】：法国的行政体制自1982年地方分权改革之后分为四个层次,即中央、大区、省和市镇。四级政府间的事权划分以《权力下放法案》为分界点,经历了中央高度集权到地方"民选民治"的转变,然而这并没有改变法国高度中央集权政治体制的特点。这一特点也明显体现在法国四级政府间的税权划分上,即中央政府掌控着一些大宗的、税源稳定的税种,而剩余的小税划归地方。为了平衡地方政府财政收支的失衡,中央政府自地方分权改革之后建立一般性补助、专项补助和税收补助等三种转移支付制度。以上诸种制度的有机结合,促使法国各级政府各司其职、各负其责,但又相互配合和补充。法国以法律形式明确政府间的事权划分及在此基础上确定税权分配的改革实践,对于同样是中央集权的我国来说,在依法治国、政府权限分工以及转移支付立法上极具借鉴意义。
[Abstract]:France's administrative system has been divided into four levels since the decentralization reform in 1982, namely, central, regional, provincial and municipal. The division of administrative power among the four levels of government takes the decentralization Act as the dividing point, and has experienced the transformation from the central high degree of centralization to the local "elected people's rule", but this has not changed the characteristics of France's highly centralized political system. This is also evident in the division of tax power among four levels of government in France, where the central government controls large, stable taxes, while the remaining small taxes are allocated to the local government. In order to balance the imbalance of local government's fiscal revenue and expenditure, the central government has established three transfer payment systems: general subsidy, special subsidy and tax subsidy since the decentralization reform. The organic combination of the above systems urges the French governments at all levels to perform their respective duties and responsibilities, but to cooperate and complement each other. In France, the reform practice of defining the division of administrative power among governments and determining the distribution of tax power on the basis of law is also central to our country, which is running the country according to law. The government division of labor and transfer payment legislation is of great significance.
【作者单位】：湘潭大学法学院;
【基金】：国家社科基金项目“中央与地方税权关系法治化的路径选择研究”(10CFX056)系列成果
【分类号】：D956.5

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