| "Innovation is the soul of a nation's progress and the inexhaustible drive for the nation's prosperity①".For the 20 years of reforms and openness,China has made striking achievements by its fast increased economy,the steady expanded scale of revenue and expenditure, the ever-improved system of tax allocation and etc.However the deep conflicts and problems emerge at the same time,such as the ever-enlarging differences of personal income,the gradual widened differences of income and expenses in public sectors,flaws in the theory of public financial system,and etc.All these offer a great challenge for the construction of harmonious society in the new era.For that reason, on the basis of the overall requirement of"realizing the equalization of basic public service", it is very important and necessary to have a thorough study on the questions of financial distribution system under the system of socialist economy."System is more important than technology②".Guided by Marxist theories, referring to the financial theories of the West and aiming at the ever-enlarging differences in financial allocation among government units of China, this paper puts forward the original idea of"financial even-wealth",which serves as the guidelines for construction of new financial systems of China. By comparative study of systems of financial even-wealth in countries of mature market economy,the author reconstructs the object mode of financial systems typical of China and advances corresponding measures.Firstly, the first part of the paper gives an objective evaluation of the performance of the present financial system of tax division together with its problems presented and a summary of the systematic cause of differences of financial allocation among China's government unites. The efficacy of the financial system of tax division can been seen in the following ways:since the tax division system, the macro-control of the central financing has been continuously built up and the measures of adjusting financial differences in different areas have been gradually improved;the enthusiasm of all levels of government has been motivated, with the object of"double win"of the steady increase in both the central and local financial revenue realized; the systematic management mode and method are innovated continuously,which to a certain degree improves the financial relations in government units in China.But at the same time it must be pointed out that there is something wrong with the running of China's finance system.The first is that operation mode of dual-track system makes it difficult to realize the equalization of public service;the second is that the financial power of the central government is centralized, while its responsibilities are distributed among the lower levels,causing the ever-enlarging differences in the distribution of financing at the present time; the third is that because of the changing conflicts in the course of shunt, the transfer payment system fails to exert its power of equalizing the differences of financing allocation; the fourth is that the budget management such as departmental budget and centralized treasury payment lack coordination.The causes of these problems mainly include: owing to the orientation rigidity of the guidelines for financial system arrangement, allocation of financial power assumes highly centralization in the central government;efficiency and justice is low in degree in governmental levels and its responsibilities;the binding force of constitutionalism such as financial legislation is poor, so the preference of decision makers and the motive of executors hinder the stability, normalness and justice;financial transfer payment and special fund transfer payment overlap each other;the shunt from"constructive"chrematistics to"public"chrematistics is slow,which weakens the effect of tax allocation on"the equalization of public service".Secondly, guided by the theory of Marxist fair distribution, supported by the West theory of public finance and taking the idea of Chinese wealth equalization and the transition of income distribution system as logic, the wealth equalization idea is deduced scientifically.In the new era, to achieve the equalization of the basic public service,the Chinese situation must be taken into account and the theoretical frame of financial system is innovated on the basis of new view and new thinking."Finance equalization"means that the state (or government) allots financial resources scientifically by its public power, and adjusts the differences of income distribution, so that the public can share in development fruits, and the realization of wealth for everyone can be promoted.Its main contents include:(1)distribution principle priority to fairness,efficiency considered;(2)goal equalization of public service;(3)en-suring measures constituteional administration;(4)ultimate aim promoting common wealth.The requirements of the idea of financial wealth equalization are that on the premise of promotion of efficiency, it should be fair as far as possible in the beginning of the arrangement of shunt financial system,and it should be comparative fair in the course of practical distribution,ultimately the comparative fairness of distribution results should be promoted,so that the gaps in the financial distribution among the east, the middle and the west areas can be narrowed to the greatest possible degree and the coordinated social development in economy can be achieved. In pursuit of this theme, the achievements of forerunners are fully used for reference, and the Chinese situation is seriously taken into account.The idea of financial wealth equalization, absorbing the theory of the West public finance and being rooted in the theory of market economy in the primary stage of socialism,is a comparative complete and practical set of theories,a great discovery of the access to implementing the concept of scientific development and promoting the construction of harmonious society and achieving common wealth and the basis of reconstruction of financial relations among government units. It must be emphasized that financial wealth equalization is neither equalitarianism nor public service equalization, but rather a new financing pattern that focuses on narrowing the differences in distribution.The author thinks that the idea of financial even-wealth is a financing concept conceived from the viewpoint of macro-finance in the primary stage of socialism.Thirdly,the author has been able to induce and draw the experience and enlightenment, through the comparison and research of the systems of the financial even-wealth at the market economy of the developed countries, so that China will deepen the reform of the tax division system at the financial system. The frame and efficacy,of the system of the balanced finance at the developed ones, has fully provided a proof for the practicality,if it is said that the idea of financial even-wealth is one theoretic hypothesis.We have resulted in the following enlightenment through the study of the financial system adopted by some typical countries such as the United States,Japan,Germany, and Australia:1, it s the base of the balanced finance to clear the resp-onsibilities at the different governments for the country.Basic Law drew up by Germany composes the stipulation in principle for clearing the responsibilities at the different governments."Japan,the typical country as the centralization of state power, has adopted the way,"Generalized Empower",adopted by mostly countries in the French continent system, according to"Local Autono-my",which clearly divides the affairs in the government.2,it is that the country strengthens the deriving capacity of the central finance is the precondition for the realization of the balanced finance The practice, which the countries adopted the market economy, has showed that they can amass their financial revenue to the great extent. Their central finance almost has made up more 50% of their total revenue, which show the remark character for the centralization of financial revenue.3,It is that the central government supports highly to the local governments is the important synopsis for the realization of the balanced finance The realization of it could not deviate from the strong support of the central government to the local governments.The Japanese Government transfers the 40% of its financial revenue to the local governments,the Federal Republic of Germany Government has founded the special organization,"Unity Funds",so that it assistances the East Districts of Germany.4,it is the key to establish the normal system of financial transfer payment, for the realization of balanced finance.The balanced finance is to realize the finance equalization, but is not the equalitarianism .It is for the Japanese Government to establish the local delivering tax, as a core of the normal expenditure,so that it will realize the balanced finance.Germany has adopted the cross balance as a principal part and vertical balance as a complementary, which is one of the most perfective transfer payment systems n the world. 5, It is to draw up the financial legislation, which is the lawful guarantee for the balanced finance.Japan clearly divides the financial relationships between local autonomy and the central government, and among the local governments in its Constitution.Germany has not also clearly divided a number of contents,through formulating a series of the laws as Basic Law, Financial Balance,Tax Revenue and Distribution Decree and Space Arra--ngement Law,but also firmed the calculation of the balanced reimbursement and other technical ratio in the form of the law.Fourth,taking the idea of the finance equalization as a guidance, it should reconstruct the aim mode of the system of finance equalization, which suits to the Chinese conditions. It should adhere to the reform of the financial system,such as four basic principles—"to advance it gradually,give priority to the fair, transparent the standard and governor it by the constitution, and take as the frame,"to define the duties, symmetry the responsibility,balance the finance, balance the allocation and secure the constitutionalism".We have just designed the aim mode of the system of finance equalization for China, and depicted the three recurrence formulas for its reform aim.(1)The short—term objective is:to patch up.This program shall suit the needs of transforming the system of economic market.At this phase,it should ensure the designation of the financial system stable and transitional.It should maintain the pattern carried out of paying responsibility between the central and local governments at the division of the expenditure.We will define the responsibility for the newly increasing expenditure of basic public services between them, and we shall define the different ratio shouldered by them according to their financial situation.At the division of revenue,it shall cancel the return of tax revenue 1:0.3,the central government shall shoulder the drawback of export duty and the income tax of the enterprises shall be transformed into the central government's fixed revenue.At the designation of transfer payment items,it should change the scope and define the machine-processed, merge into and transfer the payment items,amalgamate the fixed items and simplify the transfer payment system .In generally speaking, this program will be adjusted very well, which dose not only consider that the central government will amass the further revenue, so that it shall push on the need of balanced and coordinated development in the whole country, but also favors to weaken the local governments'interfere with the enterprises,which operate according to the principle of the market economy, so that the financial system will become more neutral and public.(2)The medium—term objective is:It shall conciliate and compromise.In this way, it should suit the needs of the basic completion of the system of the market economy and initial establishment of the frame of the public finance.The program above shall be maintained at the division of the expenditure responsibility.At the division of revenue, it shall cancel the return of tax revenue 1:0.3,and the central government shall shoulder the drawback of export duty.At the arrangements of the system of transforming expenditure, it should adopt the following measures:1,to liberal the composition of transforming expenditure,2,to check up and conformity the special tran-sforming expenditure,3,to give more awards and reduce the compensation in order to encourage the binding machine-progressed very well,and 4,to set up the system of supervision and evaluation.Though this program will not meet the needs of the composition of the harmonious society of the socialism and of financial safeguard for promoting economic increase and transforming the way, it doesn't insult in the big fluctuate of the economy and society at least because it does adjust in the small scope.This program does reflect that the central government will show its continual strengthen of macrocosm capacity in the adjustment and its financial policy successive and stable.This is the superior and inferior choice.(3)The forward-term objective is: This program should rearrange the system.In view of the basic completion of our system of the economic market and public finance, the central government shall adopt the listing way of expenditure according to this program at the expenditure responsibility.The central government shall shoulder the societal safeguard for the expenditure as its division.The central, provincial and county governments shall shoulder the compulsory education and the public health respectively according to the ratio.It shall carry out the mechanism reform correspondingly,reduce the entrusting responsibilities, improve the policy unanimously, reasonably and effectively.It shall weaken the expenditure responsibility of the municipal governments and strengthen the responsibility of the county governments and increase their limits of authority of deciding the policies for themselves.It shall recheck and ratify the cardinal number of the financial expenditure at the local governments.At the revenue, the increment tax and income tax shall become the central revenue,the central government shall shoulder the drawback of export duty.In this way,we shall form the financial and tax environment,which is favorable to the economy increase of transforming method and the unity market.This program will weaken the local governments'interference,even dominant the function of the resources'disposition and guide the activities of the local governments to strengthening the societal management and raising the quality of public services.At the transfer payment,this program shall establish the generally transfer payment as the main part and dividing assistance and special fund transfer as supplementary part for the transfer payment system.This program will adjust to the great content, especially it shall change the method,"the vested interest as the cardinal number of the financial expenditure for the local governments"practiced since 1979.It requires the external sets very hard, so it is hardly practiced in the short-term period.It shall be taken as long-range plan through the careful study of it.Fifth,it is to study and put forward the corresponding measures of the aim mode for the systems of financial even-wealth.It is a systematic project to establish the financial system under the guidance of"the finance equalization". It does not only requires the above some measures, but also requires some corresponding measures, such as the system of the budget and management, the system of the investment and loan,the assessment and comparison of the expenditure for the achievement and effects and the financial policy.For this reason, the author does propose as follow:(1),to set up the unity standard for the budget and expenditure quota at the regional departments,and design the system of impartial index for the equalization of the basic public services,such as the education, the health and the societal secure,(2),to make an inventory of the sediment funds for the national and financial treasury,(3),to expand the governments'purchasing range from the present administrative departments and institutions to the enterprises, conform the tenders and bids to the standard and rule them by law,(4),to rescind all administrative collecting fees, the governments'fund and the societal insurance fund, to institute the tax instead of collecting fees in the new turn and conform the calculation account of the financial revenue to the standard,(5),to establish the system of the achievement and effects for the quota of sharing wealth and finance, and increase the distribution of the newly financial resources to the middle and west area,(6),to allow the local governments to get into debt appropriately,or deficit for their developing economy and enhance the local governments capacity of loan and borrowing fund for the local public services(7),to adjust the financial policy from the effectiveness to the fairness and reduce the gap of the distribution of the financial resources among the areas as great as possible(8),to quicken the financial legislation and ensure the financial system normal,stable,fair and transparent. From the actual conditions of China, if the above sets of the measures are arranged very well,it is ready to be certain of success for operating the target pattern of the financial system of sharing the wealth to the great extent.In a word,this article describes the target pattern of the financial system of sharing the wealth,which can be taken as the guiding thought for the finance and sharing the wealth. Its gist is to resolve the problem of expanding gap for the distribution of the financial resources, to realize the basic share and share alike for the public services and found perfective system for the common well-to-do.Its special emphasis is necessary,for the inexorable trend of the development of the humanity and society,whether individual or public department,runs after the different"balanced wealth",but the security of the institution is the highest key. |
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