三级财政框架下我国各级政府财力与事权匹配的基本构想

Research on Matching Governmental Financial Capability with Duties and Responsibilities under the Framework of Three-level Finance

本文以中央、省、县(市)三级财政框架的构建作为基本前提,探讨了在此框架下各级政府事权的合理界定问题,以及如何通过公平与效率兼顾的政府财力初次分配——税种划分和更加注重公平的财力二次分配——转移支付,来实现政府财力与事权的匹配,从而进一步理顺我国各级政府间的财政分配关系,完善分税制财政管理体制。

This paper takes the construction of three financial levels of central, provincial, and county （city） govern- ments as the basic prerequisite. Under this framework, the paper explores the rational definition of duties and responsibili- ties of the governments at all levels. Then there is a detailed analysis of how to match governmental financial capability uties and responsibilities through the primary distribution of government financial capability （tax - sharing） with due eration to efficiency and fairness and secondary distribution （ transfer payment） which pays more attention to equity. Thus smoothing the division of inter - government finance and improving tax - sharing fiscal management system