Study On Local Government’s Governance And Fiscal Responsibility Matching Problems

In 1994, China began to implement tax reform, has achieved good results: preliminary rationalize the allocation between the state and business, distribution relationship between central and local taxes; enhance the central macro-control capacity; the establishment of the central and local tax refund system; readjust the tax structure. But with the continuous development of China’s social and economic disadvantages of tax reform is gradually emerging:the presence of local governments has been the phenomenon of financial constraints, the growing gap between rich and poor regions. The root cause of this phenomenon is that the local government powers and expenditure responsibilities do not match, therefore, to resolve the issue has become an important part of the new era tax reform.Establish basic local government powers and expenditure responsibilities to match system, the tax system is not only to improve the financial system, but also focus on the establishment of a modern financial system, it is the promotion of national governance systems and governance capacity modern conditions. Local government powers and expenditure responsibilities to match the system is established rational division of governmental powers alone is not enough, the system involves powers, expenditure responsibilities, financial resources, property rights, transfer payments, and many other content, are indeed affect It works great body,In this paper, Anhui, local governments, for example, from a qualitative and quantitative point of view of two Anhui Province, city and county levels of government powers and expenditure responsibilities to match the situation, find out the part of government powers and expenditure responsibilities do not match the reason. On this basis, re-build Anhui local government powers and expenditure responsibilities to match the frame, and propose specific policy measures at the operational level, in order to help local governments in Anhui powers and expenditure responsibilities to adapt to the system is established.The thesis is divided into six chapters. The first chapter is an introduction, including the issues raised and significance of the relevant research results, research ideas and methods, research and innovation and inadequacies. Chapter 2 introduces the Anhui local government powers and expenditure responsibilities, the summary of three levels of government powers and expenditure responsibilities characteristic of provincial, municipal, county and inter-relationships. The third chapter of Anhui cluster analysis and fiscal powers of local government expenditure responsibilities matching of classification, compare. The fourth chapter describes the Anhui local government powers and expenditure responsibilities do not match Cause:The powers and expenditure responsibilities lack of legal constraints, division of powers and expenditure responsibilities unclear property rights, financial resources and powers asymmetry and transfer payment system is not standardized. The fifth chapter proposes redrawing local government powers and expenditure responsibilities of the general idea, financial level, the basic principles and methods-government list system, exemplified by the way, to re-build a basic framework Anhui local government powers and expenditure responsibilities. The sixth chapter describes the basic framework to build the supporting measures, including improving local government powers and expenditure responsibilities to match the legal system, a clear local government division of powers and expenditure responsibilities to determine a reasonable division of local government revenue and improve the local government transfer payment system.