转移支付制度与县乡财政体制构建

地方财政问题本质上不是一个技术性问题,而是一个制度创新问题,但自1994年至今,我们一直在技术的层面上进行,即税率的增降、税种的开征与停征以及收入共享的划分等,而从未考虑过用制度创新来解决县乡财政问题.虽然短期内技术层面的操作能解决暂时的表面上的矛盾,但从长期来看,往往酝酿着更深层次、更激烈的矛盾.制度上的创新要求一方面要逐步建立民主的理财机制,另一方面要重构县乡财政体制的新框架,明晰界定县乡两级政府事权,培育新的主体税种,下放税权并且加大转移支付力度.如果制度上的创新能够真正实行,那么县乡财政问题可望从根本上得到解决.

Transfer Payment System and Restructuring Fiscal System at County and Township Level

Local finance is in essence not a technical but institutonal innovation issue. However, we have rarely consid-ered institutional innovation options in dealing with this issue since 1994 when we first initiated the fiscal re-form, rather, it seems that all measures taken have been on technical fields, for instance, raising or loweringtax rates, introducing of new taxes or cessation of existing taxes, and sharing of revenue. Technical steps areimportant in that it help to solve the surface problems in the short term, but in the long run they often accumu-late deeper and drasic conflicts. Institutional innovation requires not only the establishment of democratic fi-nancing mechanics, but also the restructuring of fiscal system at county and township levels. This will includedefining the authorities and duties of counties and townships, fostering new major taxes, transferring tax powerto lower level, and increasing transfer payment fund etc. It is expected that, by institutional innovation, thefiscal problems at county and township level can be solved basically.