事权划分:最难啃的一块硬骨头

发布时间：2018-04-28 21:08

本文选题：政府间财政关系 + 事权划分　；参考：《地方财政研究》2015年05期

【摘要】：正政府间事权的合理划分是处理好政府间财政关系的逻辑起点。没有合理的事权划分,就不会有规范化的政府间财政关系。纵观我国政府间事权划分状况,可以从两个维度来考量。第一,原有存量事权的划分,大致定格在1994年分税制的框架之内。期间政府间财政关系的调整,大都以收入为主线展开,如所得税分享改革、燃油费税改革等。而零星进行的政府间事权微调,如部分高校、地勘、煤炭下划,以及地方部分石油事权上收,或者通过央企兼并上划的企业,也都具有"收好放坏"的特
[Abstract]:The rational division of the governmental power is the logical starting point for dealing with the inter-governmental financial relationship well. There is no reasonable division of power, there will be no standardized intergovernmental financial relations. Looking at the status of government power division in China, we can consider it from two dimensions. First, the division of existing stock rights is largely within the framework of the 1994 tax-sharing system. During this period, the adjustment of intergovernmental financial relations is mainly based on income, such as income tax sharing reform, fuel tax reform and so on. And sporadic intergovernmental fine-tuning, such as some colleges and universities, geological prospecting, coal zoning, as well as part of the local oil rights up, or through the merger of central enterprises on the division of enterprises, also has the "good collection and damage" special.
【分类号】：F812.2;D630

【相似文献】