政府间事权与支出责任划分:逻辑进路、体制保障与法治匹配

Division of Inter-Governments Powers and Expenditure Responsibilities:Logic Way, Institutional Guarantee and Matching of Rule of Law

党的十九大报告明确提出"建立权责清晰、财力协调、区域均衡的中央和地方财政关系"。推进政府间事权与支出责任划分,必须系统研究其逻辑进路,并强调体制保障与法治匹配。在逻辑进路方面,支出责任调整是政府间事权配置的起点;理顺"条块"关系是政府间事权配置的横向维度;公共品层次性区分是政府间事权配置的纵向维度;由横纵分明到多元互动是政府间事权配置的终点环节。在体制保障方面,确立财力与支出责任相匹配运行原则;整合增值税、所得税和税收返还,设立地方税收分享包机制;上移支出责任,缩减政府间转移支付规模,建立以均衡性拨款为主、整块拨款为辅、专项拨款最低的转移支付结构。在法治匹配方面,完善财政体制法律法规体系,建立现代政府预算制度,建设法治型财政体制,构建法治化权力配置模式。

The report of the 19 th National Congress of CPC clearly puts forward that＂ a fiscal relationship between the central government and the local governments should be established, which has clear powers and responsibilities, coordinated financial resources and regional homogenization.＂In order to effectively improve the division of powers and expenditure responsibilities between governments, it is necessary to systematically study its logical approach and stress the institutional guarantee and the matching of rule of law. As for the logic way, the adjustment of the expenditure responsibility is the starting point of the inter-governments power configuration; to rationalize the relationship between the central government and the local governments is the horizontal dimension;the distinction of the levels of public goods is the vertical dimension; and the transformation from the horizontal-vertical distinction into the multiple interactions is the end link. As for the institutional guarantee, it is necessary to establish the principle of the matching operation between financial resources and expenditure responsibilities, to integrate the added-value tax, the income tax and the tax returns, to establish the mechanism of local tax sharing package, to up-shift the expenditure responsibilities, to reduce the scale of inter-governments transfer payment, and to establish a transfer payment structure with the balanced fund-allocation as the principal and the one-piece fund-allocation as the subsidiary and the earmarks as the lowest. As for the matching of rule of law, it is necessary to improve the fiscal system and the systems of laws and regulations, to establish a modern government budget system, to construct a fiscal system that is ruled by law, and to construct a legalized power allocation mode.