The Division Of Central And Local Government Authority And Expenditure Responsibility Under The Constraint Of Sustainable Development From The Perspective Of Macro Tax Burden

A good relationship between the central and local government is conducive to the sustainable development of the economy and society,and provide a strong foundation for the construction of a modern national governance system.The core of dealing with the central and local fiscal relations is the scientific integration of the central and local authority and expenditure responsibilities.The reform of the tax-sharing system in 1994 did not completely straighten out the fiscal relationship between the central and local governments,and there are still many problems in the division of administrative authority and expenditure responsibility.The "Tax cut and fee reduction" in 2018 reduced fiscal revenue,making the adjustment of authority and expenditure responsibility imperative.According to the existing research which proved the sustainable development constrains the macro tax burden level [22.48%,33.3%),and the lower limit is more beneficial to economic growth and upgrading than the upper limit,taking the western provinces as an example,the large-scale macro tax burden is constrained to 22.48%.After that,the fiscal expenditures will be reduced accordingly,and then research and adjustments will be made on the authority and expenditure responsibilities in order to provide countermeasures and suggestions for clarifying the fiscal relationship between the central and local governments.After literature review and analysis of the status quo,this paper firstly conducts a theoretical analysis to sort out the existing list of authorities in China,in order to construct a new authorities list,and divides authorities into three types: central authorities,local authorities and common authorities.The attribute of each authority specifies the executive body of each authority and expenditure responsibility,that is,the central government bears the expenditure responsibility corresponding to the central authority,the local government bears the expenditure responsibility corresponding to the local authority,and the common authority bears the corresponding expenditure in proportion to the central government and the local government responsibility;Secondly,this paper will use the expenditure data of the twelve western provinces from 2007 to 2018 to build an empirical model.Through the correlation between the existing expenditure of each authority in different provinces and economic growth and upgrading,making it clear that Things will have a role in promoting economic growth and transformation and upgrading;Finally,combining theoretical and empirical research,the local government 's fiscal expenditures are constrained to the sustainable development of macro tax burdens,then though the analyses of General Public Budget Expenditure,Government-managed Funds Expenditure,Capital Operations Budget Expenditure and Social Insurance Funds Expenditure,this paper will cut some unnecessary,repeated authorities expenditure off in order to arrive at a particular adjustment scheme.The possible innovations of this article: First,research ideas innovation.This article does not directly adjust the authority and expenditure scale when dividing the authority and expenditure responsibility,but first restricts the expenditure scale and then adjusts the authority and expenditure responsibility;the second is the innovation of research perspective.This article divides the authority of responsibility and expenditure responsibility from the perspective of sustainable development constraining macro tax burden,which is more conducive to economic growth and transformation and upgrading;the third is research method innovation.Different from the existing theoretical research or empirical research under the small-caliber macro tax burden,this paper conducts empirical research under the large-caliber macro tax burden on the basis of theoretical analysis,so as to conduct a more comprehensive division of authority and expenditure responsibility;It is the research object innovation.Existing literatures all take the national,eastern or individual provinces as the research object.This article takes the western provinces as the research object to fill the gaps in the research on the division of authority and expenditure responsibility in the western region.