摘要
近年来,我国地方财政收支缺口逐渐拉大,财政自给能力坡形弱化,政府债务规模持续扩大,集中反映了地方财力的不足、财权与事权的不相匹配,进而影响地方对于当地居民所需公共产品的良好组织和提供。有关部门应根据党和国家有关战略部署,以《消费税法(草案)》为基础,融入消费税"两个转型"的立法思路和具体规范,并在维持现有的财税分配格局下,通过对消费税制不同模式的分析与选择,分步推进"两个转型",采取扩大征税范围和提高部分消费品税率及合并同性质的车辆购置税等措施,有效拓宽地方税源和税基,逐渐将地方财政自给率从目前49.6%提升至90%左右,形成地方财力与支出责任相协调的财政运行机制。
In recent years,China’s local fiscal revenue and expenditure gap has gradually widened,the waveform of financial self-sufficiency rate has declined,the scale of local government debt has continued to expand,and the central transfer payment mechanism is imperfect,etc.,which centrally reflects the weakening of financial capacity.The financial power gradually moving up the central government does not match the power of affairs moving down the local government,and may further damage the local government’s good organization and provision of public goods needed by local residents.It should be based on the strategic decision of the 19 th CPC Central Committee on"improving and giving full play to the two positive institutional mechanisms of the central and local governments",and the important deployment of the State Council on"the consumption tax collection link moves backward and the collection right gradually moves down to the local area".State finance and taxation functional department have just completed consulting the national public and are expected to submit it to the Standing Committee of the National People’s Congress at this year.In addition,under the existing fiscal and taxation distribution pattern of maintaining the 50-50 split of value-added tax,central transfer payment and tax return,through the analysis and selection of different modes of consumption tax system,the transformation of consumption tax from central tax to local tax is promoted step by step,and measures such as moving the taxation link of consumption tax backward and merging the vehicle purchase tax of the same nature,expanding the taxation scope of consumption tax and raising the tax rate of some consumer goods are adopted to effectively broaden the local tax sources and tax bases.Gradually increase the local financial selfsufficiency rate from the current 49.6%to at least 90%,realize the basic balance of local financial revenue and expenditure,and form a financial operation mechanism in which local financial resources and expenditure responsibilities are coordinated.
出处
《法学杂志》
CSSCI
北大核心
2021年第7期51-73,共23页
Law Science Magazine
关键词
财政自给能力
收支缺口
消费税立法
模式的选择
fiscal revenue and expenditure gap
financial self-sufficiency
consumption tax legislation
choice of legislation model