现代财政制度的构建与地方积极性的发挥

The Construction of Modern Financial System and Set-up of Local Incentive

现代财政制度包括税负公平、调节有度的税收制度体系,权责清晰、财力协调、区域均衡的中央和地方财政关系,全面规范透明、标准科学、约束有力的预算制度。这三者与地方积极性的发挥可以喻为"做大蛋糕""分好蛋糕""避免抢蛋糕"的关系。然而,在现行的财政制度下,中央地方的事权与支出责任划分仍然不够明晰,地方财政自给度相对较低,转移支付与预算制度欠规范,影响了地方积极性的有效发挥。应对照现代财政制度的要求,总结基本公共服务、医疗卫生领域的事权与支出责任分配经验并适时上升至立法高度,加快消费税下划地方步伐,加强政府性基金预算与国有资本经营预算并入一般公共预算统筹的力度,适当缩减专项转移支付品类与金额并对预算的全过程进行管理。此外,加强对省级以下政府在财事权分配制度上的检查,督促省级以下政府出台与完善政府间财事权分配具体方案,为发挥地方积极性与创造力奠定物质基础与经济条件。

The modern financial system includes a tax system with fair burden and moderate regulation, a central and local fiscal relationship with clear rights and responsibilities, financial coordination and regional balance, and a comprehensive and transparent budget system with scientific standards and strong constraints. The relationship between the three factors and the local government can be described as "making a cake bigger", "dividing a cake better" and "avoiding cake robbery". However, under the current financial system, the division of responsibilities between central and local governments is still not clear enough, the degree of local financial self-sufficiency is relatively low, and the transfer payment and budget system are not standardized. All of these deviates from the requirements of modern financial system and affect the effective local incentive. According to the requirements of modern financial system, we should sum up the experience of distribution of powers and expenditure responsibilities in the fields of basic public services, health care and ecological environment, promote the process of legalization, accelerate the pace of local division of consumption tax, strengthen the integration of state-owned capital operating budget into general public budget, appropriately reduce the categories and amounts of special transfer payments, and carry out the whole process of budget Administration. In addition, we should strengthen the inspection on the financial power distribution system of the governments below the provincial level, and urge the governments below the provincial level to introduce and improve the specific schemes for the allocation of financial rights among governments, so as to lay a material foundation for the local enthusiasm and creativity.