制度约束下县级政府财政收入能力分析

除经济发展水平、社会环境等因素外,财政体制和财政制度也会对某一地区的财政收入能力产生影响。对于县(区)级政府来说,这种制度约束主要包括税收征收权、地区内税收多级管辖权和政府间转移支付制度。由于我国实行全国范围内统一的税制,对县级政府财政收入能力的制度影响主要体现在后两个方面。

On the Restricted Fiscal Capacity of Governments at County Level

Fiscal system and institutions as well as economic and social environment affect the fiscal capacity of a district.As far as county governments are concerned,the major fiscal restrictions are taxing power,overlying jurisdictions and transfer payment between different levels of government.The last two restrictions exerts the greatest impact on the fiscal capacity of county governments since China implements a uniformed tax system.