The Study On Overcoming The Difficulties Of Basic Finance Under The System Of China's Tax Allocation

The system of tax allocation reform of 1994, in financial relation under the central authorities and local government of making ,in order to strengthen the national ability for macroscopical regulation and control, raising the central fiscal revenues and have notable effect in proportion in the general financial revenue. The efficiency factor of enormous reform releasing therefrom, has already become important strength of promoting China's whole market-based reform. However, an undeniable one is, since the reform of the system of tax allocation, with grass-roots political authority financial difficulty that follow it, local government expenditure arrange for and awkward, unable to make ends meet phenomenon but irrefutable fact, county township two local public product that cause because of financial difficulty supply with enoughly and grass-roots political authority turn round smooth problem, have already caused the extensive concerns of the political circles and educational circles.Because of the order in time, financial difficulty of basic unit is outstanding day by day, followed and produced with the implementation of the system of tax allocation basically. A kind of view exists at present, think the difficulty of government finance at the basic level of China is caused by system of tax allocation , the cause and effect connection exists between the two, this view is to lose the biased one, the essence of the system of tax allocation is not only in order to collect public resources from the place upwards, the financial difficulty of basic unit is not an original idea of the system of tax allocation .On the contrary, western financial fraction theory prove basic kernel of system of tax allocation already. Through the implementation of system of tax allocation , slope power of resource distribution to the local government more, and then through the local intergovernmental competition , make the expenditure of the local government arrange to reflect the taxpayer's partiality better. By the look of aspect that the concept defines, the original intention of implementing system of tax allocation is for dividing central authorities and income and expenditure at all levels of locality rationally, under frame of budget equalization , strengthen local government supply public ability of product with.Having clarified the misunderstanding to that the system of tax allocation causes the financial difficulty of basic unit in analysis in theory . Then, system of tax allocation since the reform, financial situation of difficulty but true appearance , grass-roots politicalauthority of China , to this phenomenon, what explanation is made again? This text think, should put in China thinking under the heavy environment that economic system go through transition system of tax allocation reform and basic unit financial difficulty, we can say , it is exactly advancing gradually of the system reform and " the route relies on " question in the system changes course, cause of our country system of tax allocation reform have completeness , with set up norm , perfect, dividing tax financial system goal greatly differ from each other in grades high-efficient this. This text thinks , it is exactly the defect on this kind of system, is the basic reason causing the financial difficulty of basic unit. Show: (1) System of tax allocation reform perfect, cause at the basic level government duties and responsibilities is it misplace to divide, local government expenditure rigidity increase; (2) System of tax allocation reform unstandard to cause inter-governmental tax right cut apart out-of-balance, at the basic level government ownership of property scale dwindle, duties and responsibilities and ownership of property are asymmetric; (3) The system of tax allocation is not reformed completely, cause the system of standardized transfer payment not to structure yet, the ones that have aggravated the revenue and expenditure of government finance at the basic level are out-of-balance.Since basic unit financial difficulty perfection lead to the fact because of system of tax allocation system at present, then, through standardize , is it solving basic unit financial too right away getting natural difficulty with tax system to perfect further. The key is what is the direction perfected further ? In other words, what kind of system of tax allocation system it arranges for to be goal that we should pursue? The foreign practice has provided beneficial reference for us in this respect. The United States and Japan, law though one's own fraction type different, in deal with government finance make the obvious effect at the relation. Though there are differences in the concrete inter-governmental financial system is arranged in the Three Kingdoms, but has followed some principles with universality: Dividing the duties and responsibilities rationally, in order to prop up accepting definitely, the governments at all levels have independent subject tax categories, the financial inability is remedied through the financial transfer payment system of " melting equally " among the places. Practice to the reform of system of tax allocation of our country is instructive.Using foreign advanced experience for reference, combine the concrete national conditions of our country, this text has been probed into the frame of the system of tax allocation , solve the system route of the financial difficulty of basic unit of China. Revitalize the tax right of the intergovernmental ownership of property to divide according to the principle that" the duties and responsibilities conform with ownership of property " at first, put forward the subject tax category of establishing the local tax at county level, perfect the system of the local tax , reducing such methods as the financial level ,etc. properly, it is asymmetric to solve the duties and responsibilities and ownership of property. Then from such respects as transfer payment basic goal , measure ,etc. tax revenue return, subsidize specially, transfer payment ,etc. are carried on normally and perfectly in transition period, realize finally the finance at the basic level overcomes difficulties.