政府性基金预算与一般公共预算统筹衔接的法治化路径

The Path for Linking Governmental Fund Budget with General Public Budget under Rule of Law

政府性基金预算与一般公共预算统筹衔接的前提是预算资金的公用性而非专用性;统筹衔接的目的是确立而非取消政府性基金预算的专款专用功能;统筹衔接的功效是建立相互配合、相互协调的资金衔接机制,而非简单的统筹使用与维系课征。统筹衔接的法治化路径应立足于政府性基金预算的功能定位,厘清预算资金与其他财政资金的边界,并以此审视和调整现行的统筹衔接措施,通过取消、整合、税收立法或者提升课征依据、建立政府性基金目录清单制度等措施,构建起定位清晰、分工明确的政府预算体系。

The premise of the mechanism for linking governmental fund budget with general public budget is commonality but not specificity about funds, the purpose is to establish special features rather than cancel it, and the result is to establish the mechanism of interaction and coordination of fund use rather than the present simple overall use and collection. Therefore, the mechanism under rule of law should be based on the function orientation of governmental fund budget, clarifying the boundaries between governmental funds and other fiscal funds, and reviewing the current countermeasures. The state should establish a clear budget system in which all sorts of funds have definite functions through the actions such as cleaning up the funds, cancelling, integrating and making related tax laws, and setting up a list of governmental funds as a breakthrough.