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政府间事权与支出责任的合理划分是实现国家治理现代化的重要途径,地方支出责任和税收收入体系的科学建立是推进地方治理体系的重要保障。本文从韩国政府的概况入手,全面系统地梳理了中央政府、高级地方政府和低级地方政府的事权与支出责任、政府间财政收入和税权划分、地方政府的主要税种等内容。同时,从韩国政府间事权与支出责任的划分以及地方税体系的建立实践,为我国进一步建立和完善财权与事权、支出责任相匹配的现代财税管理体制提供经验与建议。
The rational division of governmental power and expenditure responsibility is an important way to modernize state governance. The establishment of local expenditure responsibility and tax revenue system is an important guarantee to promote the local governance system. Starting with the general situation of South Korean government, this article comprehensively systematically sorts out the power and expenditure responsibilities of the central government, high-level local governments and low-level local governments, the intergovernmental fiscal revenue and tax rights division, the main taxes of local governments and so on. At the same time, from the division of governmental responsibility and expenditure responsibility and the establishment and practice of local tax system, this paper provides experiences and suggestions for our country to further establish and improve the modern fiscal and taxation management system with the matching of property rights and powers and spending responsibilities.