我国财政权限配置的不足与改进

我国财政权限的配置还存在一些不足.我国未来财政权限的配置在总体上应该采取非对称型模式,即将财政收益权在各级政府间进行适当划分,并偏向中央政府,使中央政府保持足够的财力;在对财政收益权进行划分的同时,对财政立法权则应基本保持集中,由中央政府享有主要的权力;进一步协调财政(税收)征收权在两套征管机关之间的行使;赋予各级地方政府相对独立的财政预算权.

The Shortcoming and Improvement of the Allocation of Chinese Fiscal Powers

There are several shortcomings in the allocation of Chinese fiscal powers. China should generally adopt asymmetrical pattern in fiscal powers allocation in the future. Firstly, fiscal revenue powers should be properly divided among multilevel governments and be inclined to central government. Such measure can guarantee central government to keep sufficient financial resource. Meanwhile, fiscal legislative powers should be centralized to central government. In addition, fiscal (taxation) levy powers should be harmonized between two kind of levy organizations. Lastly, each of local governments should be empowered to have relatively independent fiscal budgetary power.