财源建设挑战加大, 地方收支失衡问题突出--基于浙江、四川、海南三省的调查

Bigger Challenge in Public Finance Revenue Resource Building,More Prominent Imbalance between Local Revenue and Expenditure--Based on the Investigation of Zhejiang,Sichuan and Hainan Province

通过对浙江省、四川省、海南省的实地调研,总结分析地方财政经济运行情况,并从政府间财政关系的角度提出应对思路和对策。在新冠疫情的冲击下,调研省份的经济表现跑赢全国,财政收入增幅稳步回升,中央通过直达资金政策有效缓解了地方政府刚性支出压力,地方政府通过严格的债务管理防控债务风险。但是,受经济下行、减税降费以及国际环境的影响,地方财政运行仍面临诸多困难与挑战,调研省份的经济仍未恢复至疫情之前水平,基层财源建设困难,地方财政收支失衡问题较为突出,部分上级政策较难落实。为此,应以公共投资和公共消费带动私人消费为切入点,强化基层财源建设;以改革促结构性减税降费,完善减税降费政策;以化解公共风险为导向,以促进基本公共服务均等化为目标,推进中央与地方财政事权与支出责任划分改革;加快完善地方税体系,优化以共享税为主体的收入划分模式,培育地方税源;进一步完善地方债特别是专项债券的管理与偿还机制。

With Covid-19,the investigated province outperformed the general China in economy,their growth rate of public finance revenue is in recovery.The direct fund transferring policy from central government effec tively alleviate the solid expenditure pressure of local government and they are avoiding the liability risk by strict liability management.But as the economy is still going down,combining with tax exemption and fee reduction,adverse international environment,there are many difficulties and challenges in these local government public finance.Their economy is still under the level before Covid-19 with difficulty in root area finance resource and imbalance between revenue and expenditure.Part of policies from higher level governments are difficult to coming into effect.The following recommendations are presented:1)improving root level finance resource building from the respective of promoting private consumption with public investment and consumption,2)improving tax exemption and fee reduction policy with its structure reform,3)promoting fiscal and local finance duty and expenditure responsibility separation reform guided by avoiding public risk and equation of basic public service,4)improving local tax system by optimizing tax-sharing revenue separation model and find local tax resource,and 5)improving the management and repayment mechanism of local liability.