新冠肺炎疫情后增加地方政府可支配财力的思考

减税降费力度的加大以及国内外经济发展环境的不稳定性,再加上今年突发的新冠肺炎疫情等因素影响,使地方财政面临着较大的压力,需采取一揽子措施增加地方各级政府的可支配财力。首先大力发展新经济业态应对经济下行压力,培植新税源。从外部支持来看,延续目前的减税降费政策,加大执行力度;强化中央财政与地方财政的监督管理,提高资金使用效率;进一步调整转移支付结构,增加一般性转移支付,实现财力下沉;提高地方政府一般债比例。同时地方财政应发挥主观能动性积极采取措施:包括盘活地方政府各部门闲置资产、加强预算间统筹力度及预算结转结余管理、“紧日子”理念下大力压缩一般性财政支出及三公经费支出、提高地方国有企业集中上交利润比例、强化财政支出的绩效管理等。最终规范化制度化解决地方财力可持续性问题需进一步健全地方税体系,培育壮大地方税税源,使地方财政成为国家治理体系现代化的重要组成部分。

Study on Strengthening Fiscal Power Being Distributed by Local Government After Coronavirus Pandemic

Such factors as increasing tax and fee reduction,instability from domestic and overseas economic society,new coronavirus outbreak in this year,all these leads to great pressure on local public finance,and demands a package measures to improve the distributable fiscal power of local governments.Firstly,new economic industry has to be encouraged to response economic downgrade,foster new tax resource.From the outside respect,sustaining current tax and fee reduction policy,strengthening their implementation.Thirdly,central and local public finance have to be better managed and supervised to improve the efficiency of public fund.Fourthly,transfer payment structure has to be adjusted and general transfer payment to be strengthened,all these helps improving fiscal power of local levels.Fifthly,general debt ratio is increased at local government level.Simultaneously,local governments may take such positive measures as awaking idle assets,improving the integration of different budgets,managing budget surplus,depressing general fiscal expenditure and three category public expenditure items under thetightening situation,improving the profit distribution ratio of local state-owned enterprises,strengthening performance management of public expenditure.The final step to address the sustainability of local public finance lies in the setting up of local tax system,fostering local tax resource and these will help the local public finance to be part of modern state governance system.