重构与地方事权和支出责任相匹配的地方收入体系

近年来"营改增"等税制改革使地方收入体系的重构迫在眉睫。目前的地方收入体系存在着中央与地方政府间收入划分不合理、政府间转移支付有待完善、省以下地方收入体系不健全等问题。重构地方收入体系要基于处理好政府与市场、中央与地方、公权与公民三方面的关系,既要关注过渡期地方财政收入的稳定性,又要明确改革的长远目标是要重构与地方事权和支出责任相匹配的地方收入体系。

Refac Toring the Local Revenue System that Matches Local Govermance and Expenditure Responsibility

The reform program to replace the business tax with a value-added tax makes it more pressing that refactor the local revenue system.To dealing with the relationship between the government and the market,central and local,citizenship and public right,the reform must be pay attention to the stability of the local revenue in the short term.And in the long run,the reform must refactor the local revenue system that matches local govemance and expenditure responsibility.