大国治理逻辑下地方公共收入机制的构建——基于公共物品有效供给分析

The Construction of Local Public Income Mechanism under the Governance Logic of Great Nation:Based on Analysis of Effective Supply of Public Goods

分税制框架下的现行地方公共收入机制,无论从"增长效应"还是从"公平效应"看,其制度设计均不利于促成地方政府有效供给公共物品。基于大国治理逻辑的一个理论基石是,促成公共物品有效供给的地方公共收入机制,需要融合独立性财权与"权力制衡"机制。据此,结合"受益原则"与"支付能力原则",利于公共物品有效供给的地方公共收入机制构建,应在不触动当前政府间财政制衡设计的框架下,围绕"权力确定"、"来源清晰,负担落实"、"征管优势"、"适度弹性"原则,注重财产税、使用者费、地方公债三大收入形式的运用,并借助制度调整来增强地方独立性财权。

The design of the current mechanism of local public income under the framework of tax-sharing system does not benefit in leading the local governments to provide public goods effectively, whether in terms of ＂growth effect＂ or ＂fair effect＂ . A theoretical cornerstone on the basis of governance logic of great nation is that a local public income system which can help to bring about effective supply of public goods shall fuse ＂independent finance＂ and ＂power balance mechanism＂ . On this ground and combined with the ＂benefit principle＂ and ＂payment ability principle＂ , the construction of local public income system should not touch the present framework of financial power balance between the governments. It should follow the principles of ＂power define＂ , ＂clear source and clear responsibilities＂ , ＂collection advantages＂ and ＂appropriate flexibility＂ , pay attention to the usage of the three income forms of ＂property tax＂ , ＂user fee＂ and ＂local government bonds＂ , and strengthen the local independent fiscal right by adjusting the mechanism.