财政事权与支出责任相适应的地方收入体系优化方略

Strategies for Optimizing the Local Revenue System in Accordance with Fiscal Authority and Expenditure Responsibility

地方收入体系,即地方政府财政收入体系,是我国省、市、县、乡镇各级地方政府为履行政府职能而筹集的一切资金总和及其配套的制度和征管体系。自从党的十八届三中全会提出“财政事权与支出责任相适应”的全新概念后,优化地方收入体系就成为未来国家治理工作的关键要务。在回顾相关文献的基础上,分析当前中国地方收入体系存在事权划分出现“收权放责”且地方政府民生事权偏重现象,税种划分不够合理、地方政府资源经营性收入占比过大、高度依赖非税收入以及地方政府收支缺口较大等主要问题,提出基于财政事权与支出责任相适应的地方收入体系优化方略,即在坚持中央统一框架、以人民为中心等基本原则的基础上,明确政府财政事权、确定支出责任与标准、改进税收分成体制、用转移支付填补地方财力缺口。由此确定新时代地方收入体系由转移支付、地方专享税收入、适量的非税收入和合规的地方债等政府性债务收入等四部分组成的大体设想。希冀通过探讨,进一步弥补地方财政事权和支出责任不适应问题研究的不足,更好地在“财政事权和支出责任相适应”的方针下优化地方收入体系,为持续的财政体制改革提供良好的理论支持。

Local revenue system,namely the local government revenue system,is the sum of all funds raised by provinces,cities,counties,towns and villages to perform their functions and its supporting systems and collection and management systems.Since the Third Plenary Session of the 18th Party put forward the new concept of“adapting financial powers to expenditure responsibilities”,optimizing the local income system has become the key task of future national governance.On the basis of reviewing relevant literature,this paper puts forward the optimization strategy of local income system based on the adaptation of financial powers and expenditure responsibilities,that is,on the basis of adhering to the basic principles of unified framework,focusing on people as the center,the main problems in the current local income system in China,such as the division of powers,the emphasis on local people's livelihood powers,the unreasonable division of taxes,the excessive proportion of local resources operational income,the high dependence on non-tax revenue and the large gap in local revenue and expenditure,clarify the financial powers at all levels,clarify the expenditure responsibility and expenditure,improve the tax sharing system,and fill the local financial gap with transfer payment.Therefore,it is determined that the local income system in the new era consists of four parts:transfer payment,local exclusive tax income,appropriate non-tax income and compliance with local debt and other debt income.I hope to make up for the inadequacy of the research on the incompatibility between local financial powers and expenditure responsibilities,and optimize the local income system under the policy of“adapting financial powers and expenditure responsibilities”to provide a good theoretical support for the financial system reform.