日本中央和地方财政分配关系及其借鉴意义

Fiscal Distribution Relationship between Japanese Central and Local Governments and Its Use for Reference

日本是单一制国家,财政分配实行中央向地方转移支付。日本各级政府间事权划分明确,对于某些共同承担责任的事务,各级政府的职责明确;税源划分明确,分国税、都道府县税和市町村税。日本的转移支付制度由地方交付税和国库支出金构成,前者以平衡地区间财力为目的,后者以实施国策为目的,资金分配的客观化、规范化和法制化是二者的共同特点。借鉴日本经验,我国应加大转移支付力度和加快制度改革,尤其是要扩大规范性转移支付的规模,并改革税收返还和专项支出制度。

Japan, a country of unitary fiscal system, carries out a transfer payment from central government to local governments in fiscal distribution. The division of rights and responsibilities among levels of governments is clear-cut. The division of sources of tax among different levels of Japanese governments is also made explicit. Japanese transfer payment system is composed of regional tax and national treasury expenditure. The former is to balance the fiscal ability among the regions, the latter to implement the country＇s policy. Their common ground is the objectivity, standardization and legality of the fund distribution. Using Japanese experience for reference, our country should enhance the transfer payment and speed up system reform.