大国治理逻辑下地方公共收入机制的构建——基于公共物品有效供给分析

分税制框架下的现行地方公共收入机制,无论从增长效应还是从公平效应看,其制度设计均不利于促成地方政府有效供给公共物品。基于大国治理逻辑的一个理论基石是,促成公共物品有效供给的地方公共收入机制,需要融合独立性财权与权力制衡机制。据此,结合受益原则与支付能力原则,利于公共物品有效供给的地方公共收入机制构建,应在不触动当前政府间财政制衡设计的框架下,围绕权力确定、来源清晰,负担落实、征管优势、适度弹性原则,注重财产税、使用者费、地方公债三大收入形式的运用,并借助制度调整来增强地方独立性财权。

The Construction of Local Public Income Mechanism under the Governance Logic of Great Nation:Based on Analysis of Effective Supply of Public Goods

The design of the current mechanism of local public income under the framework of tax-sharing system does not benefit in leading the local governments to provide public goods effectively,whether in terms of growth effect or fair effect.A theoretical cornerstone on the basis of governance logic of great nation is that a local public income system which can help to bring about effective supply of public goods shall fuse independent finance and power balance mechanism.On this ground and combined with the benef...