省以下财政体制历史演进、约束条件与配套深化

Historical Evolution, Constraints and Supporting Deepening of Sub-Provincial Fiscal System

省以下财政体制是中央和地方财政关系的延伸,构成了政府间财政关系制度“四梁八柱”的重要组成部分。党的十八大以来,省以下财政体制改革在国家顶层设计框架下有序推进,呈现出“规定动作”不走样、“自选动作”有新意等特征,聚焦重点、难点、热点问题,较好实现了“剩余”财政资源在地方各级政府间配置,促进经济社会发展、区域协调、改善民生,初步形成了中国式地方政府间财政关系框架。2022年4月19日中央深改组第25次会议审议通过了《关于进一步推进省以下财政体制工作的指导意见》(以下简称《指导意见》),5月29日国务院办公厅印发了《指导意见》,7月5日财政部进行了动员部署,省以下财政体制改革步入了难得的历史机遇期。理顺省以下政府间财政关系,建立健全“权责配置更为合理、收入划分更加规范、财力分布相对均衡、基层保障更加有力”的省以下财政体制,不仅只是狭义的财政范畴,更是涉及政府层级、条块结合、财税联动、技术支撑等更为广义的相关关系协同。本文基于省以下财政体制历史演进的简要梳理,归纳了其一般特征,分析了相关约束条件,研究提出配套改革推进的具体建议。

The sub-provincial financial system is an extension of the central and local financial relations, and constitutes an important part of the "four beams and eight pillars" of the intergovernmental financial relations system. Since the 18th of the Communist Party, the reform of the fiscal system below the provincial level has been carried out in an orderly manner under the national top-level design framework, showing the characteristics of "prescribed actions" without distortion and "optional actions" with new ideas, focusing on key, difficult and hot issues, and achieving better realization. The allocation of "surplus" financial resources among local governments at all levels has promoted economic and social development, regional coordination, and improvement of people’s livelihood, and has initially formed a Chinese-style framework of financial relations between local governments. On April 19, 2022, the 25th meeting of the deep reorganization of the central government reviewed and approved the "Guiding Opinions on Further Promoting the Work of the Financial System Below the Province"(hereinafter referred to as the "Guiding Opinions"), and the General Office of the State Council issued the "Guiding Opinions" on May 29. On July 5, the Ministry of Finance carried out mobilization and deployment,and the reform of the financial system below the provincial level has entered a rare historical opportunity period.Straighten out the inter-governmental financial relations below the provincial level, and establish and improve a sub-provincial financial system with "more rational allocation of powers and responsibilities, more standardized income division, relatively balanced distribution of financial resources, and stronger grass-roots guarantees",which is not only a narrow financial category, but also involves the government level, the integration of strips and blocks, the linkage of finance and taxation, technical support and other broader related relationship coordination. Based on a brief review of the historical evolution of the fiscal system below the provincial level, this paper summarizes its general characteristics, analyzes relevant constraints, and puts forward specific suggestions for supporting reform.