“减税降费”与地方财政解困:基于国家治理效能视角分析

“Taxes and Fees Reduction”and Local Fiscal Dilemma:From the Perspective of National Governance Effectiveness

"减税降费"作为有效降低宏观税负、充分释放市场主体活力、从而应对经济下行压力的战略性政策,经历了渐进式扩围、走向深化和制度常态化三阶段演变过程。由于财税制度优势尚未有效转化为国家治理效能,减税降费在新时代引发了较为严重的地方财政失衡困境。当前,"减税降费"与地方财政平稳运行之间的矛盾,主要是由地方政府"增长型财力汲取"行为扭曲、财政预算管理制度不健全和地方税体系缺失三大原因所致。要在推动"减税降费"实质性落地背景下实现地方财政解困,必须立足于将中国特色社会主义财税制度优势转变为国家治理效能角度制定对策,从强化地方政府财政综合保障能力、推动地方政府向"绩效要财力"转型和重塑央地财政关系新格局三个方位构筑应对"减税降费"财政压力的制度体系和实现机制,以促进地方财政平稳高效运行。

"Tax reduction and fee reduction",as a strategic policy to effectively reduce the macro tax burden and fully release the vitality of market players,has gone through three stages of gradual expansion,deepening and system normalization in turn.However,due to the fact that the advantages of fiscal and taxation system have not been effectively transformed into national governance efficiency,tax reduction and fee reduction have caused a serious local financial imbalance dilemma in the new era.At present,the contradiction between"tax reduction and fee reduction"and the smooth operation of local finance is caused by three major reasons:the distortion of local government’s"growth-oriented financial resources"behavior,the imperfect financial budget management system and the lack of local tax system.To achieve local financial relief,we must formulate countermeasures based on transforming the advantages of socialist fiscal and taxation system with Chinese characteristics into national governance efficiency,and build a response from three directions:strengthening local government’s comprehensive financial support ability,promoting local government’s transformation to"performance-based financial resources"and reshaping the new pattern of central financial relations.