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财政支出刚性特征和经济下行趋势日渐显著,直接引致地方政府财力匮乏,提高了地方政府性债务风险爆发的可能性。通过明确地方税主体税种、界定地方政府支出责任、明晰省市县三级地方政府税权、提高涉税法律刚性等手段建立有效和可持续的地方税体系,将有助于提升地方财力自给水平,并优化地方财政支出结构,降低地方政府偿债压力,从而实现地方政府性债务风险防控目标。
Rigid features of fiscal expenditure and economic downturn have become increasingly significant, which directly leads to the lack of financial resources of local governments, raising the possibility of local government debt risks. By clearly defining the tax categories of local taxes, defining local government spending responsibilities, clarifying the tax rights of local governments at provincial, prefecture and county levels, and improving the legal rigidity of tax-related laws, establishing an effective and sustainable local tax system will help enhance the level of local financial self-sufficiency and We will optimize the local fiscal expenditure structure and reduce the pressure on local governments to pay debts so as to achieve the goal of prevention and control of local government debt risks.