论地方财源建设的困局破解与法治保障

On the Solution to the Dilemma and the Legal Guarantee of the Construction of Local Financial Resources

地方财源建设的程度决定了地方政府提供公共产品的能力。然而,分税制改革以来,地方政府的财源不断受到侵蚀。目前,地方政府已经面临财政困局,具体表现诸如,地方政府承担的事权与支出责任过多,地方政府财权缺失,财力紧张,地方税体系不完善,地方主体税种缺乏等。囿于此种财政困局,地方政府的公共服务水平严重下降,地方经济发展也受到制约。于是,在无法依靠制度内的方式获得财政收入的情况下,地方政府只能借助于制度外的渠道开始了寻找"替代财源"的潜在对抗,也由此导致一系列严重的经济与社会问题,比如非税收入规模膨胀、地方政府债务高企以及"土地财政"依赖等。地方财源缺失的背后,我们应当进行深刻反思。其中,"共享型分税制"对地方财源缺失造成的影响是最为直接的,亟待改进与完善。应当明确,在行政主导分税制的弊端日益显现的今天,化解我国地方财政困局的正解,应是寻找地方财源建设的法治保障。

The local financial resources construction determines the ability of local governments to provide public goods. However, since the reform of the tax-sharing system, the local government's financial resources have been eroded continuously. At present, local governments have already faced many financial difficulties. Such as, excessive responsibility of administrative affairs and expenditure, lack of financial power, tight financial resources, imperfect local tax systems, and lack of local tax categories. Subject to such a financial dilemma, the level of public services of local governments has seriously declined, and local economic development has also been constrained. Therefore, under the circumstance of being unable to rely on the system to obtain fiscal revenue, the local government can only use the channels outside the system to start the potential "alternative financial resources", which leads to a series of serious economic and social problems, such as the scale of non-tax revenues is expanding, local government debt is high, and the government is dependent on "land finance". It is high time to carry out profound reflections. The "shared tax sharing system" has the most direct impact on the lack of local financial resources, and needs to be improved. It should be clarified that today, as the drawbacks of the administrative-led tax-sharing system become increasingly apparent, the correct solution to the local financial distress in China should be to seek legal guarantee for the construction of local financial resources.