The Division Of Authority And Expenditure Responsibility Between The Central And Local Governments Under The Perspective Of Sustainable Development Constraints Macro-tax Burden

The division of authority and expenditure responsibility between the central and local governments is the basis for constructing a modern financial system.However,due to the fact that in the reform of China's previous fiscal system,the division of intergovernmental authority has not received enough attention,which leads to many problems that need to be resolved in the division of authority and expenditure responsibility.In addition,the current background of large-scale tax cut and fee reduction,the scale of financial power and expenditures needs to be re-divided and adjusted.To this end,this paper takes the eastern provinces as the research object under the perspective of sustainable development to constrain the macro-tax burden,and deeply studies the division of authority and expenditure responsibility between the central and local governments,constructing a four-in-one authority and expenditure responsibility division adjustment plan that includes the power directory,the execution subject,the expenditure responsibility entity and the expenditure scale,and provides a more complete standard for regulating the financial relationship between the central and local governments.In order to achieve this goal,after reviewing the literature,this paper firstly analyzes the status quo of the division of power and expenditure responsibility between the central and local governments in China in the third chapter,and introduces the existing problems in detail,so as to specify the adjustment of the division of responsibility and expenditure responsibility.Secondly,in the fourth chapter,combined with the existing division principle,the theoretical framework of the division of government affairs and expenditure responsibility in China is reconstructed in the form of “rights and responsibilities list”.The expenditure responsibility is divided into four categories,which are undertaken by the central government and are undertaken by the local government,mainly by the central government,supplemented by the local government,and supplemented by the local government and the central government.The division mainly involves the directory of rights,the executive body and the expenditure.In terms of responsibility,the scale of the expenditure of the right has not been adjusted.Thirdly,this paper re-optimizes and adjusts the scale of the expenditure of the right in the fifth chapter.The basic idea is to obtain the adjustment of the expenditure of the right through the empirical analysis of the scale of the expenditure of the power and sustainable development.The basis of scale,that is,if the expenditure of the right is not conducive to sustainable development,it needs to reduce the scale of its expenditure,if the expenditure of project rights promotes sustainable development,so the scale of expenditure can be appropriately increased.The fifth chapter analyzes the impact mechanism of fiscal expenditure on sustainable development from the theoretical level,and then constructs the empirical model for three types of fiscal expenditure and sustainable development.The impact of the empirical analysis,to provide a reference for optimizing the scale of the expenditure of the right.Finally,in the six chapters based on the premise of sustainable development constraints on the macro tax burden,the theoretical division proposed in Chapter 4 and the financial expenditures proposed in Chapter 5.The combination of scale improvement measures,a complete set of central government inter-governmental power and expenditure responsibility division adjustment plan,that is,the division of the financial power of the central government at the central level including the power list,the executive body,the expenditure responsibility subject and the expenditure scale and the scale of expenditure.The possible innovations of this paper are mainly reflected in the following aspects:(1)Based on the premise of sustainable development to constrain the macro-tax burden,the paper combines the tax cut and fee reduction with the financial power adjustment.This paper constructs the theoretical scheme of the division of authority and expenditure responsibility,empirically analyzes the government's fiscal expenditure and sustainable development,and allocates the reasonable expenditure of various financial power based on the premise of sustainable development to constrain the macro-tax burden.The resulting division plan not only involves the three parts of the list of rights,the main body of execution and the main body of expenditure,but also the scale of expenditure;(2)The paper uses sustainable development rather than traditional economic growth as the basis for adjusting various expenditures.Based on theoretical analysis,the first comprehensive evaluation index of sustainable development including innovation,green,coordination,openness and sharing is adopted.The panel data empirically tests fiscal expenditure and sustainable development,and overcomes the endogeneity of the model and increases the robustness of the model;(3)The paper uses full-covered budget data for research.This paper not only analyzes the general public budget expenditure data,but also incorporates the government fund budget,state-owned capital budget and social security fund budget into the research scope,so as to obtain more systematic and practical guidance analysis.