新型城镇化背景下中央与地方财税关系研究  

Research on the Fiscal Relationship between Central and Local Governments under New Urbanization

作　　者：张飞 ZHANG Fei(School of Business Administration, Northeastern University, Shenyang 110819, China China Institute for Reform and Development, Haikou 570311, Chin)

机构地区：[1]东北大学工商管理学院,辽宁沈阳110819 [2]中国(海南)改革发展研究院,海南海口570311

出　　处：《经济与管理评论》2017年第5期67-73,共7页Review of Economy and Management

基　　金：国家社会科学基金青年项目"新型城镇化背景下中央与地方公共职责分工体系研究"(项目编号:14CGL045)的阶段性成果

摘　　要：随着我国由中等收入国家向高收入国家行列迈进,尤其是在以人为核心的新型城镇化大趋势下,过去以经济治理为重点的地方治理模式越来越难以持续,需要尽快推动地方治理转型由重经济向重公共服务转型。基于此,本文提出:一是建立事权与支出责任相适应的制度,按照事权划分承担和分担相应的支出责任。二是深化税制改革,完善地方税体系,形成地方政府稳定的税源。三是深化省以下财政体制改革。实行财政省直管县可以减少市县之间的"摩擦",提升地方治理能力。As China moving from middle-income to high-income countries, especially under the new urbanization trend, the local governance model focusing on economic development becomes more and more difficult to sustain, so it should be transformed as soon as possible from focusing on economy to focusing on public service. Based on this, this paper puts forward three issues to discuss： First, establishing the system of adminsitrative authority matching expenditure responsibilitie, and taking expenditure responsibility according to the adminsitrative authority; Second, deepening the tax reform, perfecting local tax system, and ensuring stable tax sources for local governments ;Third, deepening the fiscal administration system reform below the level of province. The implementation of ＂province di- rect administrating county＂ can reduce the friction between cities and counties to enhance local governance capacity.

关 键 词：城镇化 中央与地方财税关系 地方治理 

分 类 号：F810[经济管理—财政学]