整体治理背景下的法国地方财政制度改革

法国政府在整体治理的大背景下,进行了地方财政制度改革。通过开源节流、强化对地方公共开支的控制,动态评估地方直接税(主要是地产税)的税基、使之更为客观真实反映土地价值,完整补偿取消职业税的代价、保障地方政府事权与财权相一致,限制在同一税基之上的税收重叠、明确各级地方政府的主体税种。法国地方财政制度改革从较为微观的地方税制调整入手,以宪法和法律为根本保障推动地方财政自治,同时进行地方政府组织结构和政府职能等综合配套改革。对法国地方财政制度改革的得失进行检讨和总结,对于完善我国地方财政制度,推进地方财政自主法制保障建设具有一定的借鉴和参考意义。

French Local Finance Reform in the Context of Holistic Governance

French government has implemented the reform of local financial system under the background of holistic governance.It strengthens the control of local public expenditure,assesses dynamically the base of local direct taxes(mainly property taxes),compensates fully the cost of canceling professional tax,and restricts overlapping in the same tax base.Beginning with local tax adjustments,the reform promotes local fiscal autonomy by the fundamental guarantee of Constitution and laws.At the same time,it reforms local government organizational structure and its functions.It is useful for us to review and summarize the pros and cons of French local financial reform.