关于西部地区地方财政能力调研报告

Local Fiscal Capacity Investigation in Western China

本报告在考察调研省份地方财政收入能力特征的基础上,分析了目前西部地方财政收入能力建设存在的问题和成因,据此提出应对之策。报告认为,西部地区财政能力建设的主要问题包括:(1)经济发展的"资源型"特征大大增加了财政收入的不确定性和波动性,增加了地方财政的运行风险;(2)地方财政收入高度依赖于投资(尤其是与政府相关的投资项目),限制了地方财政可持续发展能力;(3)营改增后税源与税收分离问题更加突出,地方财政能力的"马太效应"愈发明显。基于财政能力影响因素,提出如下应对之策:(1)让市场在经济发展中发挥决定性作用,构筑地方财政收入能力提升之基;(2)扩大"消费"类税基,弥补西部地区"生产"的不足;(3)完善地方税体系。

Based on the investigation of provincial fiscal revenue capacity, this report analyzes the problems andreasons during the development of local fiscal capacity in Western China and makes some recommendations.The problems include： first, resource dependency of economic development increases the uncertainty and fluc-tuation of fiscal revenue and increases the operation risk of local public finance; second, the high investment dependency of local fiscal revenue restricts local fiscal sustainability, especially investment project of governments; third, the separation of tax source and tax revenue becomes more significant after Chinese VAT reform,also the Matthew effect of local fiscal capacity. In respect of the influencing factor of local fiscal capacity, threerecommendations are made： first, to let market play the decisive role in economic development and establish thefoundation of increasing local fiscal capacity; second, to increase the tax base of consumption to offset the weakness of production in Western China; third, to perfect the local taxation system.