关于地方财政体制改革几个疑点问题的认识

On the Several Questions of the Local Finance Organizational Reform

当前地方财政体制改革中亟需破解的一些疑点问题地方财政体制改革必须坚持一体化分税制的目标,而在一体化的分税制框架内可给予各地自主选择空间和允许存在不同的过渡模式;取消乡级财政的条件已经基本成熟,把取消乡级财政作为地方财政层次改革的突破口,在完善配套措施后,考虑在全国推广“省管县”体制。一级政府一级财政”和“事权与财权统一”仍应是财政体制改革应遵循的基本理念。

In the current, there are some questions in the local finance organizational reform, the local finance organizational reform must persist the goal of the integrated tax distribution system. It can be given each place independent choice space and permitted the existence of different transition pattern in the integrated tax distribution system frame. The condition of the cancellation of township level finance is already mature, We can took the cancellation of the town-level finance be the breach through point of the level reform of local finance, considered in the national promotion ＂the province tube county＂ the system after perfecting the necessary measure. ＂level of governments, level of finances＂ and ＂the governance and the property rights were unified＂ still should be the basic idea which the finance organizational reform should followed.