Study On How Fiscal Decentralization Influence The Structure Of County Government's Fiscal Revenue In Jilin Province

Strong financial resources,strong countries.Finance is the fundamental and important pillar of the implementation of effective governance by national and local government.The condition of the intergovernmental financial relationship directly affect the operation of governments at all levels as well as the national finance.The evolution of Intergovernmental fiscal decentralization model in China,namely,the reform of tax allocation.This not only change the fiscal relationship between central government and local governments,and further affect the financial relationship between the local governments at various levels.The reconstruction of the relationship between finance and rights adjusted the interests distribution pattern between central and local,highlight the status and function of the central government,but also caused many problems,especially has great influence on the county level.Domestic and foreign scholars have carried on the deep study about fiscal decentralization,local government behavior,economic development,the impact of the government expenditure scale and so on,but most focus on the separation of powers between the central and local and its influence,involves little fiscal decentralization under provincial level.In this paper,the degree of fiscal decentralization index,method at home and abroad are implemented to measure the degree of fiscal decentralization below Jilin province,especially the degree of fiscal decentralization between the provincial government and the government at the county level is measured,this paper selects three indicators : the per capita share of fiscal revenue,the per capita share of fiscal expenditure and the degree of fiscal autonomy,to measure the fiscal decentralization,especially between the provincial government and the government at the county level,at the same time,with the proportion of tax revenue and non-tax revenue to quantify the finance revenue structure of government at the county level in Jilin,and the relationship between fiscal decentralization and the fiscal revenue structure of county government in Jilin province is analyzed using the VAR method in the time series analysis of EViews8.0 version,it is concluded that the per capita share of fiscal revenue,the per capita share of fiscal expenditure are related to the fiscal revenue structure of county-level governments.Which summed up the unreasonable structure of county government revenues in Jilin province;the government at the county level are lack of main body tax sources;County of weak economic foundation dependent on the non-tax revenue less than County of strong economic foundation,but the degree of dependence on non-tax revenue in weak county was increased;On fiscal transfer payment weak economic county dependent more than strong economic county,and transfer payments of weak economic county growing faster.Further standardize and rationalize the fiscal decentralization system below the Jilin province,looking for the main taxes of the government at the county level,further standardize the land management system to optimize the structure of County government's revenues in Jilin province.