摘要
单一制国家在财政分权过程中有其自身不能逾越的底限。我国中央政府与地方政府如果要科学合理的划分各自的支出责任,首先要确定财政分权的底限,然后才能确定支出责任如何调整以满足我国现阶段公共服务供给的要求。在地方财力下降的情况下,可以考虑在完善转移支付制度前提下,进一步进行资源税、财产税等税种的调整、完善确立地方税体系,最终确定各级政府财政来源和财政能力的格局与走向。
A unitary state has its own insurmountable base line in the process of fiscal decentralization. To divide the expenditure responsibility of China＇s central government and local government scientifically and reasonably, we must first determine the fiscal decentralization^s bottom line, and then determine how to adjust the expenditure responsibility to meet the current public service supply of our requirements. In local financial decline, we can consider to improve the transfer payment system under this premise, further the resource tax, property tax and other tax adjustment, establish and perfect the local tax system, determine the pattern and the direction of government finances and financial capacity levels ultimately.
出处
《改革》
CSSCI
北大核心
2013年第6期151-157,共7页
Reform
关键词
政府行为
基本公共服务均等化
财政支出责任
government action, equalization of basic public service, fiscal expenditure obligation
