分税制、财政困境与地方政府转型  

Tax System,Fiscal Dilemma and the Transformation of Local Government

作　　者：闫坤[1] 徐鹏庆[2] 

机构地区：[1]中国社会科学院财税研究中心,北京100732 [2]中国社会科学院研究生院,北京102488

出　　处：《改革》2015年第12期61-69,共9页Reform

基　　金：国家社会科学基金项目"中国特色反贫困理论与实践研究"(批准号:10BJY054)

摘　　要：分税制改革的不彻底性导致地方政府的事权与支出责任不匹配。地方政府为获取更多的财政收入,除提高税收的征收效率外,还利用土地开发征收土地出让金来筹集财政收入。深化财税体制改革,应建立现代财政制度,重构财政激励机制;合理调整中央政府与地方政府的事权与支出责任;调整政府间财政收入,进一步理顺中央政府和地方政府的收入划分;加强地方政府债务管理,规范地方政府的举债融资制度;改革现行的转移支付制度。Not complete the reform of the tax system leads to mismatch of responsibility and expenditure of local government. In order to get more revenue, the local government improves the efficiency of tax collection in additional, but also raises revenue by land expropriation. Deepening the reform of the taxation system, we should establish a modern financial system and reconstruct fiscal incentive mechanism; rationally adjust the powers and expenditure responsibilities of the central government and local government; adjust the intergovernmental fiscal revenue, and further rationalize income division of the central government and local government; strengthen the local government debt management, standardize local government debt financing system; and reform the current transfer payment system.

关 键 词：财政体制 财政激励 财政困境 政府转型 

分 类 号：F812.42[经济管理—财政学]