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吉林省财政自给能力比较及提升对策探讨

发布时间:2019-06-10 13:49
【摘要】:财政自给能力是国家和地方经济社会发展水平的综合反映。通过对吉林省财政自给能力演进变化进行比较,发现吉林省财政自给能力持续走低,目前的收支缺口依然较大。成因在于现行国家财税制度影响和地方财政收支结构不合理。因此,吉林省要提升财政自给能力,首先要解决内在动力问题,如支持地方支柱税源的培育壮大、提高财政支出效率等;其次要解决外在动力问题,如中央适当下放税收立法权、完善中央转移支付制度等。
[Abstract]:Financial self-sufficient ability is a comprehensive reflection of the level of national and local economic and social development. Through the comparison of the evolution and changes of the financial self-sufficient ability of Jilin Province, it is found that the financial self-sufficient capacity of Jilin Province continues to decline, and the current gap between income and expenditure is still large. The cause lies in the influence of the current national fiscal and tax system and the unreasonable structure of local fiscal revenue and expenditure. Therefore, in order to improve the financial self-sufficiency ability of Jilin Province, we must first solve the internal dynamic problems, such as supporting the cultivation and growth of local pillar tax sources, improving the efficiency of fiscal expenditure and so on. Secondly, we should solve the problem of external motive force, such as the central government properly devolves the tax legislative power, perfects the central transfer payment system and so on.


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