地方政府债务风险治理:以资源税改革为契机

Local-government-debt Risk Govering: Reforming of Resources Tax-systerm as Opportunity

从消减到控制,地方政府债务风险的治理之路必须尊重地方政府债务风险控制的逻辑,明确地方政府债务风险控制的目的并非仅仅是消减风险,而是控制风险的损失与收益。以近期将在新疆试点的资源税改革为契机,借助于扩大地方政府财政汲取能力的税收制度改革,地方政府债务风险治理可望迈向良性循环。

From decrease to controlling,the governance of the local-government-debt must respect the logic of the local-government-debt-controlling,the government have to know that the aim of local-government-debt-controlling is not only decrease the risk,but controlling the benefit and lost from the debt-risk.Taking resources-tax-reforming being effected in Xinjiang as example,this paper explained with the tax-system-reform that can improve the local government revenue,the governance of local-government-debt-risk is going to good circle.