德国政府间财政关系及其借鉴  

The Intergovernmental Fiscal Relations in Germany and Its Relevance to China

作　　者：周慧[1] 万芷轩 岳希明[1] Zhou Hui;Wan Zhixuan;Yue Ximing(School of Finance,Renmin University of China,Beijin;Bank of China,Beijin;School of Finance,China Financial Policy Research Center,Renmin University of China,Beijin)

机构地区：[1]中国人民大学财政金融学院 [2]中国银行总行

出　　处：《经济社会体制比较》2018年第6期48-56,共9页Comparative Economic & Social Systems

基　　金：国家自然科学基金面上项目“寻找缩小我国居民收入差距的最有效手段”(项目编号:71473257);中国人民大学科学研究基金(中央高校基本科研业务费专项资金资助)项目(项目编号:18XNH007)

摘　　要：文章基于《德意志联邦共和国基本法》等相关法律对德国各级政府间公共事务立法权、执行权和支出责任，税收立法权、执行权和收入归属权，以及增值税划分、州际财政平衡和联邦补充拨款等财政制度进行了系统性的梳理，运用大量的原始资料和数据研究德国政府间财政关系的现状。在对比分析中德两国政府间事权、财权和转移支付的基础上总结提出德国政府间财政关系的借鉴之处：促进财政体制法制化建设，将社会保障等收入分配功能较强的基本公共服务置于中央政府的事权之下，减轻地方政府的支出负担，增强转移支付的财力平衡效果，以实现全国范围内的基本公共服务均等化。Based on the Basic Law for the Federal Republic of Germany and other relevant laws, this article gives a systematic review of the fiscal relations in Germany, including public affairs legislative power, executive and expenditure responsibility; tax legislative power, executive responsibility and revenue distribution; as well as VAT division, interstate fiscal balance and federal supplementary funding, using a huge amount of materials to study the current fiscal system in Germany. On the basis of a brief comparison of the relevance to China from the intergovernmental fiscal relations in Germany. That is, it is imperative to strengthen the legal development of the fiscal system, let central government take on basic public services with strong income distribution function such as social security, reduce expenditure responsibility of local government, as well as improve the fiscal balance effect of transfer payment system, thus achieving the equalization of public services nationwide.

关 键 词：政府间财政关系 事权划分 税权划分 财政平衡 德国 

分 类 号：F810.2[经济管理—财政学] F813