美国政府间事权、税权的划分及法律平衡机制

The Legal Balance Mechanism of American Governance Division Powers and Taxation Powers

美国的政府结构分为联邦、州和地方三级,三级政府在事权划分上遵从宪法主义原则,即联邦宪法明确列举联邦政府的事权范围,给予州和地方政府以保留的事权。三级政府间税权的大小则建立在事权划分的基础上,力求做到税权与事权的相匹配;在税权的用税权内涵中,美国各级政府则呈现出更侧重于公共服务和管理,较少涉足基础设施建设等特点;只有在州和地方政府财政收入不足以弥补财政支出的空缺时,联邦政府才会通过政府间转移支付制度来寻求达到各级政府间的财政均衡的目的。正是以上诸种制度的有机结合,促使各级政府各司其职、各负其责,但又相互配合、相互补充。美国政府在事权与税权的划分、用税权方面呈现出的财政支出与财政转移立法等立法与实践,对我国平衡央地关系和地区间统筹发展,从而解决我国政府因事权与税权不匹配而反复出现的政府职能"越位"、"缺位"、"空位"等问题具有重要启示。

American government structure is divided into three levels： federal.state and local, the division of governance division complies with the con- stitutionalism principle, it enumerates the scope of governance division powers, and reserved powers to the states and local governments, thereby they have great independence ; the taxation powers size of them is based on division of governance division powers, matching with the relationship of governance divi- sion powers and taxation powers, which involveing the power of using taxation, they [ocuse on public service and management, and less involved in infra- structure construction ; as the revenue of the state and local government is not enough to make up for the vacancy of financial expenditure, the federal gov- ernment will use the intergovernmental transfer payment system to solve it. Therefore, the organic union of above systems makes all governments to perform their respective duties, they can complement each other by mutual cooperation. The legislations and practices of America, especially those： the division of the governance division powers and taxation powers; the legislations of financial expenditure and transfer financial on the power of using taxation, have important enlightenments for our,for example： the balance of the central -local relationship and regional development as a whole, solve the problems of mismatching on routine powers and taxation powers which often lead to the governments absent from, exceed and mistaken their duties.