中国的分税制与地方财政自给能力

China's Tax-Sharing System and Local Finance Self-sufficiency Capacity

地方财政缺乏自给能力是分税制下地方政府自有财力小于事权的结果。在主体税种收入占税收和财政收入比重不断提高的情况下,主体税种收入在政府间的分配比例与财政自给能力正相关,财政职能在政府间分解的多少与财政自给能力负相关。因而增强地方财政自给能力必须把税种特别是主体税种在政府之间合理划分以及政府职能在各级政府间科学界定。

Self-insufficiency capacity of Sub-National Finance is the result of its own fiscal resources less than its duty. With the ratio of the main tax revenue to the tax revenue and fiscal one increasing, the proportion of the main tax revenue distributed between all levels of governments is related to the fiscal self-supporting capacity and the quantity of fiscal duty distributed between all levels of governments is negative correlated to the fiscal self-supporting capacity under the tax-sharing system. To strengthen the local fiscal self-supporting capacity, the tax especially the main tax and the governmental duty must be distributed between all levels of governments rationally.