非一级政府经济开发区的“准一级财政”现象研究

Research on"Deemed Public Finance"Phenomena in the Administrative Committee of Economic Development Zone

一级政府一级财政是分税制财政体制的基本特征。随着经济能级的增加,非一级政府开发区的财政体制逐渐趋向一级政府财政体制,其本质是“准一级财政”体制或“半级财政”体制。推进开发区的财政体制改革,需要进一步明确开发区的财政地位和财政层级,完善开发区准一级财政体制的具体制度,促进产业区财政和城区财政之间的财政分工。

It is the basic characteristic of the tax-distribution financial system that each level of government agency is supported by its own public finance system.With the increase in economic capacity,though economic development zone is not an individual government agency,it gradually develops into a separate or half-separate public finance system.To promote the financial system reform of the development zone,it is necessary to further clarify its financial status and level of the development zone,improve the specific system of the semi-level financial system of the development zone,and promote the financial division between that of the industrial zone and the urban area.