基于财税视角下我国地方政府财政困境研究-公共管理专业论文.docxVIP

硕士学位论文 硕士学位论文 ABSTRACT ABSTRACT After the refoVITI of tax distribution system．it has always been a hot topic for the local governments，especially the governments at the grassroots levels to face with the problem of fiscal deficit and hard operation．The county—township fiscal is playing the role of both the basic segment of national fiscal system and the important force promoting the development of county economy,SO whether it Can emerge from difficult situation or not is not only a problem of solving the imbalance between revenue and expenditure and fiscal deficit，but also a problem of maintaining government’S operation in order and fulfilling basic public service．It also relates to some important problems such as national stability,economic development and realization of socialism harmonious society on time．This article discusses how to face the local government’S fiscal difficulty and strive for matching the local government’S fiscal rights with affairs rights，perfect under-provincial fiscal mechanism transfer payments to promote the local government fiscal construction． 111e following methods discuss how to solve local govemments’ financial difficulties through many aspects such as the existing local financial systems，local tax system and transfer payments system．． Firstly,it proposes the establishment of organizational structure of three tiers at the national，provincial and county levels，and emphasizes on the perfection under-provincial local fiscal system in order to match the fiscal with affairs fights． Secondlylearning from intemational fiscal and tax system and combining with our national actual conditions，it discusses that the central govemment should give local govemments impendent tax rights and defines the main tax items belonging to local governments．At the same time，reforms should be done to raise more money to satisfy local government’S fiscal expenditure on th