Research About The Problems And The Suggestions Of The Unbalanced Fiscal Capacity Of 40 Counties In Chongqing City

Based on the basic theory of local and intergovernmental fiscal relationship, this paper has cleared the concept of fiscal capacity, constructed the evaluation index system of fiscal capacity about the local government, measured, comprehensively, the fiscal capacity of 40 counties in Chongqing City through the data information about Chongqing City from 1998 to 2007, from the point of three large economic regions, national area and un-national area, and the county itself, analyzed the reasons about the un-balance fiscal capacity of 40 counties in Chongqing City from the macroscopic aspects and the microscopic aspects and the influence of it, combining with the situation of financial difficulty most of the county in China and the special case of Chongqing City since its direct jurisdiction, and given the related suggestions.1,Conclusions(1)Paying attention to the county's financial standing. Different fiscal capacity of different county is different, and it has influenced every county's sustainable development, the provision of public goods and the harmonious development of the whole area. Especially in some national area, this problem will influence the production, life and development of the local residents, even the stability and safety of the society because of the national contradiction from it, which is violated from the construction of harmonious society. So, in order to come true the development strategy of urban and rural harmonious and reduce the development gap between the city and the country, paying attention to the county's financial standing is necessary.(2)The un-balance fiscal capacity of different counties is very serious. Based on the point of three large economic regions, the economic strength of the developed economic circle of Chongqing City is the best, the economic corridor in west of Chongqing City is worse and the ecological economic zone of three gorges reservoir area is the worst. Especially in the ecological economic zone of three gorges reservoir area, some counties rely on the external aid to operate, even they had bankrupted. From the point of national areas and the un-national areas, the fiscal capacity of the un-national areas is better the national areas, even through the growth rates of the standard financial revenue, standard fiscal expenditure and the fiscal capacity in the national areas is higher than the un-national areas. Then, from the point of the county itself, the fiscal capacities of the 40 counties are different, for example, the best 10 counties are great better than the worst 10 ones. At the same, the fiscal capacity has been beginning to change in the dynamic process of the economic development, and the powerful ones can get fast development speed than the worse ones, but the problem can not disappear in the short time because of the different start point about the economic aggregate.(3)The fiscal system reform of the county need the overall insight. Form the point of history, reduction of the financial revenue, the un-change fiscal expenditure and the incomplete transfer payment system after tax sharing reform in 1994 can contribute to this problem. And from the realistic point, this problem is related to the direct jurisdiction of Chongqing City in 1997, the different economic development strategy, the difference of the resource endowment and poverty relief work of Chongqing City. So, in order to solve all this problems, the historic reasons and the realistic reasons must be considered and need take fiscal system reform from top to down.2,Suggestions(1)Need develop county economy and grandness the economic aggregate to tamp the foundation of the fiscal capacity. Considered the economic social situation of the 40 counties of Chongqing City and the difference the resource endowment, develop and grandness the county economy of Chongqing City, need liquidize the land in the county, speed up the urbanization, promote urban-rural interaction;need orchestrate the urban-rural industrial structure, develop characteristic structure, drive the industrialization of the county;carry out all the measurements, and create a favorable environment for the development of the county.(2)Speed up the tax-sharing reform below the province and support the balance of the fiscal capacity. In order to enhance the fiscal capacity of the local government and make it balance, need to promote the tax sharing reform in the further. To be specific, need to speed up the tax sharing reform below the province, divide, reasonably, the duties and responsibilities and financial rights between the province government and the county government, strengthen the construction of the tax law, modify, improve or make the related law.(3)Optimize the transfer payment system, relief the fiscal difficulty of the county and ensure the balance of the fiscal capacity. In order to relief the practical financial difficulty of the county and strengthen the support to the worst financial capacity, especially the national areas, need to play the role of the transfer payment system and pay attention to it to the worst area. To be specific, simplify the kinds of the transfer payment system from the province government to the county government and standard the form of its payment; create the transfer payment system and construct the appreciate mode to balance the different fiscal capacity of the different areas; standard the method of the transfer payment system and, appropriately, allocate all the payment; strengthen the management of the payment and ensure its effective use.(4)Standard the different source of the revenue, take the matched service and implement the development strategy of the urban and rural harmonious. The non-tax revenue aggregate is different, because of the different situation of different county, which will influence, directly, the quantity and quality of the public goods and services, even though not influence the fiscal capacity of the county, directly, and it is necessary to standard it. To be specific, need deepen the tax sharing reform and promote the standard management of the non-tax revenue; make all the related service well and carry out the development strategy about urban and rural harmonious.