On The Legalization Of The Division Of Governmental Fiscal Power And Expenditure Responsibility

In 1994,China implemented the tax-sharing system for financial management reform.This reform of the tax-sharing system plays a very important role in further rationalizing the financial distribution between the central government and local governments.However,with the changes of the times and the continuous progress of society,the drawbacks of the tax-sharing reform in areas of responsibility and expenditure responsibility have become increasingly prominent.In the process of actual implementation,the upward shift of the strata of property,the decentralization of the strata of power,the reliance of the local governments on the transfer payments by the central government and the failure to guarantee the basic public services in some areas are not conducive to the sustained and steady economic and social development in China.Therefore,how to deal with the impact of the irrational division of financial power and expenditure responsibilities,and promote the legalization of the division of government fiscal powers and expenditure responsibilities in our country,have become the important topics that need to be emphatically studied and solved in the future of our country.In response,the 18th National Congress of the CPC and the 3rd,4th and 5th Plenary Sessions of the 18th Party Central Committee put forward the proposal of establishing a system that is appropriate to the responsibilities and spending responsibilities.The State Council also promulgated in 2016 the "State Council's Proposal on Promoting Fiscal Power of the Central and Local Governments And the responsibility of the reform division of responsibility guidance "(hereinafter referred to as the" Guidance ").The research on the theory of fiscal power and expenditure responsibility is the basis of promoting the legalization of the division of fiscal power and expenditure responsibility.The powers and expenditures responsibility is a part of the financial field,which is essentially to better provide basic public services and protect people's interests.At the same time,the existence of a system must have its theoretical basis,as is the division of fiscal authority and expenditure responsibility,which mainly involves the theory of public goods and the theory of fiscal decentralization.Specifically,it is of great benefit to realize the rule of law in dividing the responsibilities of government,government,fiscal authority and expenditure,to promote the development of a market economy,and to enable the government to effectively provide basic public services and to establish a modern fiscal system.At present,there are still many problems in the division of responsibilities between governments and expenditure in our government.The functions of the government are unclear.Some of the problems that could have been regulated by the market or the services provided by the society are over-financed.At the same time,some basic public services that should have been borne by the government do not have sufficient financial commitments.The division of fiscal power and expenditure responsibilities between the central and local governments is not reasonable Some of the affairs that should be directly borne by the Central Government should be handed over to local governments.Some local affairs should be handled by the local government.The Central Government should bear too many responsibilities and the local government should not bear the corresponding expenditure responsibility.Many central and local governments have overlapping functions of providing basic public services,Shared more matters;the provincial fiscal authority and expenditure responsibilities are not standardized;some fiscal powers and expenditure responsibility division of the lack of legal basis,the rule of law,the degree of standardization is not high.The reason why the above problems occur is that the functions of our government are not clearly defined,there are too many interventions in the field of free competition in the market,and there is a lack of complete laws to regulate the power and expenditure responsibilities.Too many government levels have also brought about a great deal of demarcation Big difficulty.Judging from the field outside China,the United States,Japan and France have established a relatively sound fiscal authority and expenditure responsibility system after years of reform and practice.Therefore,our country should establish a set of scientific and complete division system based on the actual conditions of our country and learn from the successful experience of other countries,and promote the rule of law in the division of fiscal authority and expenditure responsibility.Specifically,it can be divided into three steps.First of all,based on the principle of fairness,market priority,the principle of the division of power,the principle of expenditure responsibility and the right of dealing with the principle of the central government,it provides the basis for the specific division of intergovernmental fiscal power and expenditure responsibilities and establishes the foundation.Second,through the establishment and improvement of a complete legal system,it provides support for intergovernmental fiscal powers and expenditure responsibilities.Mainly to improve the constitution and related laws on the power and expenses of the provisions.Finally,through the establishment of a series of systems to provide protection for the division of responsibility and expenditure responsibility.On the basis of invariable five-level government,the Bank implemented the third-level finance,formulated a list of the government's matters of authority,set up a mechanism for dynamic adjustment,and improved the system of fiscal transfer payments to coordinate the relationship between financial resources and the expenditure of power expenditure.