Problems And Countermeasures Of Financial Authority And Powers Between The Central And Local Governments

Governments at all levels to carry out its powers, must address the necessary financial backing (financial sources) and the efficiency of the use of financial resources. It can be said that all levels of the government financial resource to match with its governance, can enable all levels of the government to provide the public product which and the collective services in this level should provide, fulfills the good government"to take from the people, with it in people"financial assignment responsibility and public function, this is the reasonable construction divides the substantial content which under the market economy condition the tax graduation finance system pursues. In this regard China's current situation on the morphology of the outstanding issues, first, less-developed areas is generally a serious shortage of financial resources, and the other is in many places (especially the central and western) grass-roots level (county level) in financial difficulties exist, and the third is with the former two Closely related to the central claims not to give the local circumstances and local levels in disguise incur obligations of the small scale, many problems. To resolve these phenomena associated with the construction of the system, it is to achieve "financial resources and powers to match" the key objective.In his report to the party's 17, the deepening fiscal and taxation reforms proposed a "sound and the central and local financial resources to match the power system". This interpretation was established in the past the central document in the plenary session has become the "power to establish and perfect match of the fiscal and taxation systems" on the basis of demand, but with more specific elements, enrich the content, not only on China's fiscal and taxation system of the building Higher requirements, but also means that deepen the fiscal and taxation reform facing some new opportunities and more clearly the gist. In the socialist market economy, able to adapt to the overall economic management system model of the financial system, the "economy of the separation of powers" to form the basis for the System of Tax Distribution of the classification system, which requires the central and local levels, reasonable and Clearly and unequivocally say that the provisions of the Government's expenditure responsibilities, adapt to the transformation of government functions, building of public finance in transition need. From the medium and long-term, limited involvement of the central government should be one of the few large-scale, long-period and trans-regional key construction projects at the same time, the local government from the competitive production and construction projects to withdraw from the area of investment, the contraction of public works to public welfare and public services Facilities in the area, thus clarifying many years the central and local governments the right to invest on the dispute, then coarse to fine form at all levels of government division of powers between the single-Details. Second, "the provincial County", "Rural Finance County of" reform and the implementation of the level of "flat" and then pulled "to reduce the administrative level," the comprehensive supporting reforms, reduce administrative costs and to the flat after all Level of government in the rationalization of power, clear the area of substantive breakthroughs and progress.