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健全的省以下财税体制是实现基本公共服务投入均等化的重要制度保障。本文以福建为例分析了我国现有地方财税体制弊端对基本公共服务投入的影响。由于地方政府间事权与支出责任划分不清、基层政府财力自主支配权受限、财政资金投入分配不均衡、财政保障规模总体偏低等财税原因,导致了基本公共服务投入严重不足。提出了配置与调整地方财政体制事权结构、优化转移支付途径、减少财政层级逐步完善地方税收体系、提高基本公共服务供给效率等针对性思路,以加强保障基本公共服务的供给。
A sound fiscal and taxation system below the provincial level is an important institutional guarantee for the equalization of basic public service inputs. This article takes Fujian as an example to analyze the influence of the disadvantages of the existing local fiscal and taxation system on the input of basic public services. Due to the unclear division of powers and expenditures among local governments in local governments, the fiscal autonomy of grass-roots governments is limited, the distribution of financial funds is unbalanced, and the overall scale of financial security is low, which leads to a serious shortage of input in basic public services. Proposed to configure and adjust the local financial system power structure, optimize the transfer of payment channels to reduce the financial level gradually improve the local tax system, improve the efficiency of basic public services such as targeted thinking in order to strengthen the protection of the supply of basic public services.