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党的十八届三中全会关于深化财税体制体制改革提出的“建立事权和支出责任相适应的制度”精神,文章对公路这类跨区域的重大基础设施建设维护事权和支出责任现状进行分析,针对存在的问题,提出合理公路事权和支出责任划分思路、合理划分收入原则及需要解决的相关问题,为完成公路事权和支出责任划分改革提供参考。
The Third Plenary Session of the 18th CPC Central Committee, on Deepening the Reform of the Financial and Taxation System, Proposed a “System for Fulfilling the Responsibilities and Expenses of Fiscal Expenses”. The article carries out the responsibility status quo for the maintenance and management of major infrastructure projects such as highways and roads According to the existing problems, this paper puts forward the reasonable ideas of highway affair rights and expenditure responsibility division, reasonably divides the income principle and related problems that need to be solved, and provides reference for the completion of the reform of the road affair power and the responsibility division of expenditure.