| At the Third Plenary Session of the Eighteenth Central Committee,it was pointed out that finance is the foundation and important pillar of national governance,and a scientific fiscal and taxation system is the institutional guarantee for optimizing resource allocation,maintaining market unity,promoting social equity and achieving long-term national stability.It is necessary to clarify the power,improve efficiency,establish a modern financial system,give full play to the initiative of the central and local governments,and establish a system that matches the power and expenditure responsibility.The report of the Nineteenth National Congress further clarifies that we should speed up the establishment of a modern financial system and establish a central and local financial relationship with clear responsibilities,financial coordination and regional balance.The 12 th Five-Year Plan for National Basic Public Services also proposes to accelerate the equalization of basic public services and increase the adjustment of income distribution.Through the above major resolutions or documents,we can see that fiscal and taxation governance and livelihood security have risen to the strategic height of modernization of national governance.In the past 40 years of reform and opening up,along with the reform of fiscal and taxation systems,people's livelihood security has become more and more important in the reform of fiscal and taxation systems.As the Nineteenth National Congress officially declared,"The main contradictions in our society have been transformed into the contradiction between the people's growing need for a better life and the unbalanced and inadequate development." Whether it is "the need for a better life" or "the insufficient unbalanced development",it is essentially closely related to the issue of Finance and taxation.From the point of view of logical relationship,finance and taxation are the foundation and important pillar of national governance.Establishing a modern financial system is the key to improve the ability of national governance,and the core and key of establishing a modern financial system is to adapt the power of affairs to the responsibility of expenditure.Therefore,this paper takes the power and expenditure responsibility as the research object.Considering the central and local enthusiasm,the local enthusiasm is the difficulty and focus,and also the weaker aspect of the research,the ultimate goal of the study is to focus on the fiscal power and expenditure responsibility of local governments,that is,to solve the problems involved in the implementation of various types of public goods and public services between local governments at all levels.Fiscal relations such as income and expenditure.As the government's power to provide public goods and services,financial power involves many fields,such as law,economics,management,and so on.It is also a summary of the long-standing problems left over since the tax-sharing system.However,the current academic research is more in their respective disciplines,and the fundamental way to solve the problem is to need comprehensive research and balance.Economics and management are more concerned about efficiency and convenience,but the superficial solution of fiscal power is the supply of public goods and public services,essentially the realization of residents' basic rights and well-being,with a strong and strong "rights protection" and "power constraints" of the rule of law implications.Public goods of different types and fields have different modes,means,degrees and standards of rights protection and power restriction at the legal level.Firstly,the basic rights and welfare-oriented financial powers related to rights protection are generally common powers,emphasizing the legal safeguard obligation of multilevel governments,i.e.compulsory expenditure responsibility;secondly,they are related to rights protection.The financial powers related to market factors should be divided into two parts.For example,the financial powers related to market openness requirements should be classified as common powers to avoid the drawbacks of local protectionism,and the fiscal powers related to market closure requirements should be classified as independent powers of the first-level government to avoid multi-level interference affecting the role of market value laws.Thirdly,the hierarchical distribution of government public power related to power restriction and its logical relationship with the supply of public goods are different from the regulation idea of "right protection" because it involves "power restriction".It requires that the law does not prohibit both authorization and that the government finance at all levels must operate within the scope of the law,and that the governments at all levels should correspond to their respective financial powers and norms.With regard to expenditure responsibility,financial expenditure at all levels should not be offside or absent,so as not to harm the well-being of basic rights and the realization of the law of market autonomy.And the distribution of government financial hierarchy itself should follow the basic principle that is conducive to the realization of rights protection,that is,to achieve the optimization of public goods and public services supply.Therefore,the construction of modern financial system must grasp the legal essence of power and expenditure,explore the path of solving local financial power and expenditure from the source of jurisprudence,and change the efficiency-oriented solution which only considered economics or management in the past,which is the basis of improving and realizing the rule of law in finance and taxation,that is,to combine the research advantages of law,economics,management and other disciplines.Current research on local fiscal and taxation governance,especially fiscal power and expenditure responsibility,although in the level of legal text norms,some provincial and municipal governments have issued guiding documents such as reform plans or trial opinions on the division and reform of the region,but more remain in the principled generalization and policy declaration,in the division of lists,financial matching,expenditure regulation,dispute resolution.There are limited provisions in supporting reforms,such as those in some provinces,even the most basic list of rights is not enumerated.At the practical level,because of the natural conditions of our country and the great differences in the level of economic development and the rule of law in different regions,it also brings difficulties to the study of local fiscal and taxation governance.Therefore,it is necessary to combine norms with practice on the basis of interdisciplinary comprehensive research,and to complement macro and micro aspects.The research idea of this paper is that because the issue of local fiscal power and expenditure responsibility concerns the supply of public goods and public services by governments at all levels,is the core issue of fiscal relations among local governments,and is also the key to the success or failure of fiscal and taxation system reform,so this paper takes "the legalization of local fiscal power and expenditure responsibility compatible" as the research proposition and object.Although this paper focuses on the local financial issues,it can not be separated from the background of the central and local financial relations.The rationalization of local issues is conducive to the rationalization of the central and local relations.Therefore,this study also involves some areas of financial powers that belong to the central and local common powers.Under the background of the central and local common powers,this paper studies the expenditure responsibility of the local government.Thirdly,with the method of constitutional dogmatics as the theoretical source and the basic way of solving problems,the typification of constitutional basic rights and public power system is connected with the typification of fiscal powers and expenditure responsibilities,supplemented by the economic efficiency principle of economics.Secondly,the financial powers and expenditure responsibilities are typified objectively,including single powers,common powers,entrusted powers,supervisory powers,new powers and corresponding expenditure responsibilities.Finally,in order to fulfill the expenditure responsibilities required for the performance of the powers,it is necessary to analyze and match the financial power of governments at all levels,i.e.the abnormal income rights,in order to ensure that local governments can fulfill their expenditure responsibilities.The expenditure capacity and expenditure responsibility of financial authority are discussed from the perspective of revenue and expenditure compatibility.The objectives of this study are as follows: first,to construct a theoretical framework for the division of fiscal powers and expenditure responsibilities among local governments below provincial level in order to further improve the logical thinking and guiding ideology of fiscal governance in different regions;second,to standardize the path selection of the division of fiscal powers and expenditure responsibilities below provincial level in order to continuously improve the legalization level of local fiscal and tax governance.This study focuses on the following issues: firstly,the Institutional Implication and concept reconstruction of the division of local fiscal powers and expenditure responsibilities;secondly,the criteria and procedures for the division of local fiscal powers and expenditure responsibilities;thirdly,the institutional design of the balance of interests in the division of local fiscal powers and expenditure responsibilities,especially focusing on the local fiscal revenue rights,that is to say,from the perspective of "revenue" and "expenditure responsibility".“ The two levels of "expenditure" are combined to achieve revenue and expenditure compatibility,changing the original research only from one aspect,deviating from the institutional premise of the compatibility of power and expenditure responsibility,so it can not achieve the compatibility of power and responsibility required by the rule of law in finance and taxation.Finally,the optimization of intergovernmental dispute settlement mechanism is used as the institutional guarantee of the compatibility of power and expenditure.The research structure of this paper is divided into seven chapters: Chapter 1 is the issue of raising,the first section is the origin of the issue of local financial powers and expenditure responsibility,the logical and theoretical derivation of the reason,the core of the relationship between central and local finance is the autonomy and enthusiasm of local finance and local government.The key to the essence of intergovernmental financial relations and the reform of fiscal and taxation system is to adapt fiscal powers to expenditure responsibilities.Its institutional objective is to promote the modernization of national governance.Therefore,the research and standardization of local fiscal powers and expenditure responsibilities are of great significance in the reform of fiscal and taxation system.The second section is to explore the basic ideas to solve the problem,including: theoretical support is the fiscal decentralization and fiscal equity under the tax-sharing system,that is,local issues are also analyzed and discussed in the context of the tax-sharing system,that is,the relationship between central and local finance;the prerequisite is to re-examine the local fiscal and taxation legislative power mainly at the provincial level,which should be incorporated into the core of local fiscal and taxation governance.The focus of the solution is the division of fiscal powers and expenditure responsibilities between provincial,municipal and county governments,because the fiscal functions at the township level are more weakened under the current fiscal and taxation system;the necessity of solving the problem is that the local governments are short of financial resources,especially in recent years,local governments,including the expansion of debt scale at the grass-roots level and local financing fantasy,supply local public goods.And the negative impact of fiscal governance of local governments.The third section is to discuss the local fiscal power and expenditure responsibility from the perspective of comparative law,including sorting out the problems and experiences of other countries in local financial governance,to extract more appropriate system reference,and at the same time,to sort out and summarize the contents,advantages and disadvantages of financial and taxation system since the founding of our country,especially since the reform and opening up,and to seek a system.Degree optimization can draw lessons from local resources and lessons learned.The second chapter is the theoretical analysis of the local financial powers and expenditure responsibilities,including the interpretation of law,the definition of economics and administrative management,the theoretical analysis and theoretical groundwork of the research objects from multi-disciplinary and multi-angle,the analysis of the status quo of various disciplines and the existing shortcomings and improvement space,in the process of legal interpretation,especially in the perspective of key analytical science,including constitutional education.The important guiding significance of the idea of righteousness to local fiscal and taxation governance and fiscal and taxation reform is to provide the legal basis for the study of the legalization of local fiscal powers and expenditure responsibilities.Local fiscal and taxation governance must be systematized and constructed,not limited to the repair of some areas,and then the goal orientation and path guidance of the legalization of local fiscal powers and expenditure responsibilities are obtained.Xiang.Goal orientation is to solve the legitimacy and rationality of government financial expenditure.On the one hand,government normative documents should be legitimate,on the other hand,government financial activities should focus on the basic well-being of residents in the region.The path orientation is to gradually promote the statutory principle of local fiscal powers and expenditure responsibilities at the normative level.Secondly,on the basis of clear expenditure division,we should further clarify the division of income,including the construction of the system of local revenue rights.Finally,we should strengthen financial supervision and improve the legal responsibility.Of course,in every link of path design,we should not ignore the concern of realistic interests,especially the principle of incentive compatibility for local governments at all levels.The third chapter is the reflection on the Institutional Implications and obstacles of local fiscal powers and expenditure responsibilities.The institutional implication is to explore the legal attributes and legal boundaries of local fiscal powers and expenditure responsibilities.In particular,the national institutional system and basic rights system in the teaching of the Constitution can provide powerful methodological guidance for the analysis and recognition of local financial problems.Obstacle reflection is to sort out the deficiency of rule of law in the traditional theory of division of powers and expenditure responsibilities from different dimensions,such as theoretical level,procedural level,vertical level and horizontal level.For example,it overemphasizes the division in the sense of economics,the division procedure needs to strengthen the necessary system supply,the imbalance and mismatch of financial relations among governments at all levels,and the expenditure between government,market and society.The rights and responsibilities in the activities are not clear.Then it summarizes the root causes of the mismatch,including the root of the normative level and the root of the practical level,and points out the problems that need to be solved for the system design.The main causes at the normative level are the lack of legislation in the process of local fiscal and taxation reform,the lack of clear legislative guidance and system supply,the motivation of local governments to pursue profits under the tax-sharing system,the imbalance of regional economic development,the imperfection of income distribution mechanism and so on.The fourth chapter is the reconstruction of the idea of legalization of the division of local fiscal powers and expenditure responsibilities.The first section is the basic idea of clear division,based on the dual division of the basic constitutional rights and the public power system of the government,and taking into account the principle of efficiency.The horizontal division is based on the standardization of the boundary between government and market,and the vertical division is based on the hierarchical logical relationship between financial level and the supply of public goods and services.Section 2 and Section 3 are based on reflecting on the misunderstanding of the existing concept of the division of powers.They discuss the typification of the division of financial powers from the two perspectives of basic rights and public power system,focusing on the analysis of the distinction between basic rights and non-basic rights in the way of regulation.On this basis,they derive or derive different levels of public power and different types and fields.The docking and Realization of the supply of public goods(including basic rights type and market factor type public goods derived therefrom),in which the docking of the national power system highlights the regional co-ordination power of provincial governments in the supply of public goods and the micro-control power of grass-roots governments such as municipalities and counties.In order to solve the division basis and operation path of power and expenditure.Section IV analyses the logical relationship between local fiscal powers and expenditure responsibilities,links the division of fiscal powers with the division of expenditure responsibilities,strictly limits the expenditure activities of governments at all levels to the field of fiscal powers at the corresponding level,and avoids the absence or offside of government financial activities.The fifth chapter is an empirical analysis of the division of local fiscal powers and expenditure responsibilities.The first section is to categorize local fiscal powers and give them the value orientation and mode choice of categorization,and to clarify the general types of fiscal powers,so as to serve as the basis for deciding expenditure responsibilities.The second section is the legalization standard of the definition and division of local expenditure responsibility,focusing on the main types of expenditure responsibility standards,such as common,entrusted,supervisory and newly added powers,and the empirical investigation and practice of provincial and municipal expenditure responsibility.The third section is the dynamic adjustment mechanism of local fiscal powers and expenditure responsibilities,including adjusting the balanced allocation of powers,regulating the legal norms of procedures,and regulating the normative division of powers to meet the continuous needs of economic and social development.Section IV is a concrete example of the issue of local financial powers and expenditures.On the one hand,from the perspective of universality and generality,it analyses the division of power and expenditure at provincial,municipal and county levels,and on the other hand,it concretely analyses the representative financial power of education and social security.Educational financial power and social security financial power are typical representative areas of basic financial power.By applying the above theory to education and social security,the theory can be applied to practice.Chapter Six is to discuss the interest balance mechanism that suits the local fiscal power and expenditure responsibility.The issue of local financial powers and expenditure responsibilities is the core of intergovernmental financial relations,which itself is accompanied by the competition of various fiscal and taxation interests.The division of fiscal powers and expenditures is itself a redistribution of intergovernmental interests,so it needs a necessary interest balance mechanism.The first section is to analyze the origin of the conflict of interest and discuss the interest competition and balance of the financial relations among local governments.The second section is about the analysis and discussion of the local income in the benefit balance mechanism,including the inspection of the income distribution below the province level and the improvement of the local tax revenue distribution mechanism,including the construction of sustainable local tax and the standardization of the revenue sharing mechanism of the shared tax.This section focuses on the improvement of local revenue rights,including the feasibility of local governments' tax categories,and how to achieve a relatively equal distribution of tax revenue among governments in order to ensure the fiscal expenditure responsibility of their own administrative powers.The third section is based on the analysis of the imbalance of local financial resources to explore the vertical financial compensation in the balance of interests,mainly the vertical financial transfer payment.On the basis of combing the current situation and causes of unbalanced financial transfer,this paper classifies vertical transfer payment,including basic rights protection,industrial and economic compensation,environmental compensation,regional development balance and emergency transfer payment,and links them with the division of financial powers.Clear the prohibitive boundary of the Constitution,that is,those who exceed the scope of financial powers and local expenditure responsibility and violate the principle of efficiency should be prohibited.Then it puts forward the objectives,emphases and standards of the legal regulation of vertical transfer payment below the provincial level,that is,the basic goal should be the financial guarantee at the county and municipal level,the expenditure focus should be the basic right-based financial authority,the horizontal solution and vertical sinking should be used together,and the governance ideas should be parallel with the economic standards and legal standards.Section IV is the analysis of horizontal fiscal transfer payment,which is still a typed research method and research ideas for foreign reference.Horizontal transfer payment is mainly defined as cross-regional financial powers,and is typified into transfer payment in resource export area and population import area,transfer payment in industrial restricted area and industrial transfer area,transfer payment in regional product supply type and transfer payment in financial balance type.Through the interest balance mechanism,the distribution of local revenue is limited to the areas where the local financial powers and expenditure responsibilities are compatible,so as to have a better target and avoid the generalization of previous studies.The seventh chapter is to study the dispute settlement mechanism which suits the local financial power and expenditure responsibility.In addition to the definition of substantive law,local financial powers and expenditure responsibilities also need procedural law to protect them.The importance of local financial disputes resolution mechanism in the framework of modern financial system has become increasingly prominent.The first section is the premise of the dispute settlement mechanism: the standardization of the allocation of financial legal responsibility,there is no clear legal responsibility,so the dispute settlement mechanism can not be discussed.To standardize the allocation of financial legal responsibility,it is still necessary to achieve through budget constraints.At the same time,the allocation of responsibility must be concrete so as not to escape into the scope of criminal legal responsibility and administrative legal responsibility.Section II is to improve the supervision system from the perspective of power and responsibility consistency,and the supervision mechanism is conducive to strengthening the implementation of rights and obligations.We should emphasize the realization and standardization of the supervisory power of local people's congresses on financial matters in local fiscal and taxation governance.We should also consider the performance of expenditure responsibility standards,evaluate budget performance and improve the effectiveness and perfection of financial supervision system through the supervision of local people's congresses.The third section is to discuss the attribution of the jurisdiction of dispute settlement mechanism,that is,whether it belongs to legislation,justice or administration? At the same time,we should make an extraterritorial investigation and draw lessons from it.On the basis of extraterritorial investigation and drawing lessons from it,we should rethink the role,status and role of legislation,judicature and administration in the settlement of local financial disputes,including the specialized agency mode of administrative settlement mechanism,the limited participation mode of judicial settlement mechanism,the connotation and extension mode of legislative settlement mechanism.The fourth section is to re-examine the core of the dispute resolution mechanism-the local legislative power,that is,the legislative resolution mechanism,to sort out and evaluate the shortcomings of the previous research on the local fiscal and taxation legislative power,to re-define the legislative resolution mechanism in terms of its legal orientation,connotation and extension,and to clarify the subject matter,power boundary and alternative opportunities of the local fiscal and taxation legislative power.The system is studied to realize the mechanism construction of local financial disputes settlement.The conclusion part combs the existing theoretical analysis and current problems,and puts forward more standardized Institutional Countermeasures for the legalization of local fiscal powers and expenditure responsibilities.Firstly,at the legislative level,it emphasizes the legality of local fiscal and taxation governance,gradually upgrades the normative documents of local governments to the level of local legislation,and improves the legislative level of local fiscal and taxation governance;secondly,it gradually carries out the scientific division of local fiscal powers from the perspective of combining legal and economic attributes;thirdly,it defines the local governments according to the division of fiscal powers.Expenditure responsibility,with particular emphasis on the expenditure responsibility under the common right(including horizontal common right)and the delegated authority,is the focus of the reform of local authority and expenditure responsibility.Then,to regulate the distribution of interests among local governments involved in expenditure responsibility,we should consider both the cultivation of local tax system and the sharing of shared tax among governments at all levels,so as to ensure the sharing of tax among governments at all levels.The government has the ability to fulfill the expenditure responsibility under its own level,so as to realize the compatibility between local financial authority and expenditure responsibility.Finally,it optimizes the dispute settlement mechanism involving the division of fiscal authority and expenditure among local governments,balances the interests and financial relations between governments,so as to ensure the compatibility of the two objectives in the settlement mechanism,and summarizes and reflects on legislation,justice and practice.The merits and demerits of different solutions and their adaptability to current practice can be concluded from two aspects of jurisprudence and empirical analysis.In particular,it gives a comprehensive review and Reflection on the positioning,legal attributes and legal necessity of local fiscal and taxation legislation in the process of local fiscal governance,and gives necessary expansion to the definition and scope of local fiscal and taxation legislation.In addition to the traditional form of local legislation,it is also necessary to incorporate the content of the decision-making power of local people's congresses on major matters related to fiscal and taxation governance into local finance.The scope of tax legislative power,for example,in addition to the division of fiscal powers and expenditure responsibilities,should also include the adjustment of fiscal powers,the provision of local creditor's rights,the joint legislation of common financial powers,the substitution mechanism of local legislation,and so on.In addition,we should also pay attention to the importance of local budget governance in fiscal and taxation governance.We should constantly improve the level of legalization of budget through budget statutory,budget performance optimization and budget supervision.In particular,we should take scientific budget performance evaluation as an important evaluation standard for local fiscal powers and expenditure responsibilities.At present,most of the reform schemes or trial opinions issued by provincial governments are inconsistent with the idea of rule of law in finance and taxation.Therefore,the former administrative solution ideas are gradually optimized as legislative solution ideas,supplemented by administrative solution ideas and judicial solution ideas,and the legalized solution mechanism is taken as the institutional guarantee for the local fiscal power and expenditure responsibility. |
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