法国政府间事权、税权的划分及法律平衡机制

The Legal Balance Mechanism of French Government Division Powers and Taxation Powers

法国的行政体制自1982年地方分权改革之后分为四个层次,即中央、大区、省和市镇。四级政府间的事权划分以《权力下放法案》为分界点,经历了中央高度集权到地方"民选民治"的转变,然而这并没有改变法国高度中央集权政治体制的特点。这一特点也明显体现在法国四级政府间的税权划分上,即中央政府掌控着一些大宗的、税源稳定的税种,而剩余的小税划归地方。为了平衡地方政府财政收支的失衡,中央政府自地方分权改革之后建立一般性补助、专项补助和税收补助等三种转移支付制度。以上诸种制度的有机结合,促使法国各级政府各司其职、各负其责,但又相互配合和补充。法国以法律形式明确政府间的事权划分及在此基础上确定税权分配的改革实践,对于同样是中央集权的我国来说,在依法治国、政府权限分工以及转移支付立法上极具借鉴意义。

Since the 1982 reform of decentralization, the French administrative system is divided into four levels, that is, the central, regional, provincial and town. In the decentralization act for parting, the division of 4 governments＇ powers form the highly centralized change to ＂people voters＂ , however, this does not change the French highly centralized political system. This feature also obvious re- flected in tax power division of French governments , that is, the central government control with some large s stable of taxation, and the rest of the small tax belong to local. In order to balance the imbalance of local government revenue and expenditure, the central government established the transfer payment system. Therefore, the organic of above systems make all governments to perform their re- spective duties. The legislations and practices of French, have important enlightenments for us, which centralized as well, for example ： rule by law, the division of powers between all governments, and the legislations of transfer financial.