| China’s fiscal and taxation system has undergone several adjustments,from package system of the "unified income" to "sub-furnace to eat",and then to the "tax system." The tax reform of 1994 is a milestone in the construction of China’s financial system,the Third Plenary Session of the Eighth Central Committee is a high degree of positioning of the financial function,it pointed out that the financial is the modern national governance capacity,basic and important pillars.At the same time,it has made clear and concrete requirements to deepen the reform of the fiscal and taxation system,the system of establishing the adapting of powers and expenditure responsibility is one of the core contents of deepening the reform of fiscal and taxation system.Since the gradual reform of the tax system,in the continuous exploration of the gradual promotion of the financial theory and the system forward.However,there are still many problems in the current fiscal and taxation system.Traditional finance and taxation do not distinguish between the two concepts of authority and expenditure.Authority means that the responsibility of expenditure.However,authority and expenditure responsibility are two aspects of the problem.The power of authority emphasizes authority,and the responsibility of expenditure is responsibilities.If there is "right" without "responsibility",that will lead to imbalancein financial revenue and expenditure;There are many serious phenomena,such as the division of powers is unclear,the main responsibility of expenditure is unknown,public goods and public services to provide the "vacancy","offside" and "dislocation";Financial transfer payment is not standardized,the local government’s financial and powers is extremely incompatible with the chaos of "running into money";The division of powers and expenditure responsibilities is lack of the legal norms,it mainly through the State Council’s "measures","decision" and other red head documents,administrative-led fiscal revenue and expenditure to achieve it.Administrative dominance powers and expenditure responsibility division is arbitrary,the power of decision-making often in the central,local implementation passively,and layer down the expenditure responsibility and so on.We must clearly that define the division of responsibilities between the central and local authorities and the responsibilities of expenditure through the legal form,and formulate specific laws to enumerate the power of governments at all levels and the responsibilities they have to bear,then perfect the financial transfer payment system to ensure the financial responsibility of the local governments to bear the responsibility of expenditure.Balance the supply of basic public goods,and ultimately to build the power and expenditure to adapt to the system,with a view to further deepen the reform of fiscal and taxation system to speed up the construction of modern financial system. |
