重新认识中央和地方财政关系

发布时间：2018-01-21 05:30

本文关键词： 中央和地方财政关系分税制分级财政现代财政制度财税改革　出处：《地方财政研究》2017年10期 　论文类型：期刊论文

【摘要】：规范中央和地方财政关系,需要重新认识中央和地方财政关系。央地财政关系是建立现代财政制度中难度最大的一项内容。除了技术原因之外,还有不少认识上分歧,导致改革具体思路、具体内容、具体改革方案的选择存在分歧。本文分析其中最为关键的央地财政关系的稳定性问题、政府职能动态变化对央地财政关系的影响、地方税的界定和地方债管理问题。央地财政关系需要稳定性,以发挥激励作用。市场化、信息化、全球化等要求政府职能的动态变化,这会影响央地财政关系,要求财政制度在保持稳定性的同时,有一定的弹性。只要是地方能支配的税收收入都是地方税;共享收入属于地方部分同样是地方税,共享税问题的关键是共享比例事先确定且保持相对稳定。此外,地方债管理制度改革应以各级政府均有发债权作为目标。
[Abstract]:In order to standardize the relationship between central and local finance, it is necessary to re-understand the relationship between central and local finance, which is the most difficult content in the establishment of modern financial system, except for technical reasons. There are still many differences of understanding, leading to the reform of specific ideas, specific content, specific options for reform there are differences. This paper analyzes the most critical of the stability of the financial relationship between central and local. The influence of the dynamic changes of government functions on the financial relationship between central and local areas, the definition of local tax and the management of local debts. The financial relationship between central and local areas needs to be stable in order to play an incentive role, marketization and informatization. Globalization requires the dynamic changes of government functions, which will affect the fiscal relations between central and local governments, and require the financial system to maintain stability and be flexible at the same time. As long as the local tax revenue can be controlled by the local government, the tax revenue will be local tax. Sharing income belongs to local part is also local tax, the key of share tax problem is that the share proportion is determined beforehand and keep relatively stable. In addition, the reform of local debt management system should take the right to issue bonds at all levels of government as the goal.
【作者单位】：中国社会科学院;
【基金】：中国社会科学院哲学社会科学创新工程项目“‘十三五’时期深化财税价格体制改革研究——宏观经济政策选择与财税价格体制改革”阶段性成果
【分类号】：F812
【正文快照】： 关于中国中央和地方财政关系的文献,可谓汗牛充栋。笔者也曾就此进行探讨(杨志勇,2013;2015;2017a;2017b;2017c;2017d)。分税制财政管理体制改革的基本方向早在1993年就已经明确,2013年十八届三中全会通过的《中共中央关于全面深化改革若干重大问题的决定》以及2014年中共中央

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