东北地区政府间事权与支出责任划分改革研究

Study on the Reform of Fiscal Authority and Spending Responsibility Sharing among the Governments in North-east China

近两年来,辽宁省、吉林省和黑龙江省按照中央有关要求,在推进省以下财政事权和支出责任划分改革方面做了一些工作,取得了一些进展,但仍存在一些问题,需要进一步调整和深化。具体改革思路是:在中央与东北三省之间,中央要适度上收一部分事权,并向东北三省下放部分财权,实现责与权的统一;在省与市县政府之间,省应上收部分事权,并按照国家统一部署健全和完善地方税体系,完善省对下转移支付制度,建立健全县级基本财力保障机制。

In the past two years, as required by the central government, some work to promote fiscal authority and spending responsibility sharing below the province level in Liaoning Province, Jilin Province and Heilongjiang Province, has been done, and some progress has been made. But there are still some problems, and they need to be further adjusted and proceeded. Our recommendations in further reform are as follows： between the central government and the northeast three provinces, the central government may take some authority from local government, and part of fiscal authority may be decentralized to the northeast three provinces in order to match the authority and responsibility. Between the province government and the county government, the province government may take some authority from county government. According to the national unified deployment, local taxation system should be established and improved, transfer payment system should be improved, and basic fiscal security should be established and improved.