论中国地方政府的事权与财权统一：问题与对策

发布时间：2018-05-12 10:47

本文选题：中央政府 + 地方政府　；参考：《东南大学》2015年硕士论文

【摘要】：1994年的分税制财政体制改革,是我国财政体制演变中的一次重大变革,具有里程碑的意义,此次改革建立起我国具有现代意义的分税制财政体制。分税制的财政体制成功地改变了中央和地方政府间的财政关系,划分了中央地方的财权与事权大致范围,初步建立了适应我国市场经济建设所需求的税收及其征管体制。但是随着社会主义市场经济体制改革的不断深化和发展以及社会主义市场经济体制自身的不断完善,分税制财政体制特别是分税制模式下的地方政府财政在实际运行过程中的矛盾也日益突显：中央政府和地方政府事权财权划分不清晰、政府间的财权财力分配过度向上集权、事权层层下放造成的事权与财权不符,这又导致地方财政缺乏收入自主权、共享税分配比例较低、独享税种数量较少、税收与税源日益背离等问题。这些都给地方的经济发展造成了许多负面影响,严重影响了社会的稳定、经济的健康发展以及人民的生活幸福指数。所以,研究在分税体制下我国地方政府的税收收入分配状况具有极强的现实意义。通过对地方政府财税现状的分析、我国财政历史和现状的审视、外国财政体制的合理借鉴,我国各级政府事权与财权的错位等多方面进行探讨,从理论基础、历史渊源等方面剖析我国地方政府事权与财权不匹配的原因,提出建立地方政府事权与财权相统一的具体意见和措施,也希望能够为将来的学者提供一点理论支持和政策建议。
[Abstract]:The reform of the fiscal system of the tax distribution system in 1994 is a major change in the evolution of the financial system of our country and has the milestone significance. This reform has established the fiscal system of the tax distribution system with the modern significance in our country. The fiscal system of the tax distribution system has successfully changed the financial relationship between the central government and the local government, divided the general scope of the central government's financial power and administrative power, and preliminarily established the tax collection and management system suitable for the needs of the construction of our country's market economy. However, with the deepening and development of the reform of the socialist market economy system and the continuous improvement of the socialist market economy system itself, The contradictions in the actual operation of the local government finance system, especially in the mode of tax sharing, are becoming increasingly prominent: the division of the financial power between the central government and the local government is not clear, and the distribution of financial power and financial power among governments is excessively centralized. The administrative power caused by the devolution of administrative power does not accord with the financial power, which leads to the lack of revenue autonomy of local finance, the low proportion of shared tax distribution, the small number of exclusive tax types, and the increasing deviation between tax revenue and tax source, and so on. All these have caused many negative effects to the local economic development, seriously affected the social stability, the healthy development of the economy and the people's life happiness index. Therefore, it is of great practical significance to study the distribution of tax revenue of local governments under the system of tax division. Based on the analysis of the present situation of local governments' finance and taxation, the examination of our country's financial history and present situation, the reasonable reference of foreign financial system, and the mismatch between government power and financial power at all levels in our country, the theoretical basis is discussed. This paper analyzes the reasons for the mismatch between the local government power and the financial right in our country, and puts forward some concrete suggestions and measures to establish the unity of the local government administrative power and the financial power. It also hopes to provide some theoretical support and policy suggestions for the future scholars.
【学位授予单位】：东南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D630

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