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本文主要对锦州市面临的财政困境,围绕如何在“存量不动、增量调整”制度下对地方财政收入新增长点进行全面系统的研究,为此,需要把“一级事权”、“一级财权”和“土地财政与保障房建设”三者之间相互联系和作用关系纳入系统分析范围,在保增长和促民生的大前提下,在能够有效保障后土地财政时期的地方财政收入的具体目标下,提出土地增值税和税转费相结合的协调机制。通过分析,本文认为合理的规划和建设保障房是解决地方财政困境的可持续方式。
This paper mainly focuses on how to make a comprehensive and systematic research on the new growth point of local financial revenue under the system of “stock keeping and incremental adjustment”, which is facing the financial difficulties facing Jinzhou City. To this end, “,” A property “and ” land finance and protection of housing construction "the relationship between the three and included in the scope of the system analysis, in the protection of growth and promote people’s livelihood under the premise of being able to effectively protect Under the specific goal of local fiscal revenue during the period of land finance, a coordinating mechanism combining land value-added tax and tax-transfer fee is proposed. Through analysis, this paper considers that reasonable planning and construction of affordable housing is a sustainable way to solve the local financial difficulties.