中央與地方財政收支劃分檢討

Examination of the Distribution of Fisical Revenue and Spending

周治邦(Jyh-Bang Jou)

《中國行政評論》 5卷1期 (1995/12) Pp. 57-80

https://doi.org/10.6635/cpar.1995.5(1).03

摘要

自78年度徵收公用設施保留地後，各級政府因支出大幅成長，以致陷入以債養債困境。重新修訂「財政收支劃分法」可以避免地方政府間爭稅，但仍難彌補各級政府嚴重的赤字問題。改善地方政府財政不外乎開源與節流二途。就前者言，有賴制定「地方稅法通則」，以使地方政府能課徵特產稅及國稅的附加稅。就後者言，有賴縮小政府支出規模，擴大民間參與。

關鍵字

中央集權 ； 財政收支劃分

並列摘要

All levels of governments have enormously increased their spending such that they ran into debt problems since they purchased those lands retained for public use in fiscal year 1989. While rectifying the ”Law of distribution of fiscal spending and revenue” can prevent local government from competing for taxes, it is unable to solve the debt problems faced by all levels of governments. Local governments may solve their debt problems by raising revenue and cutting spending. The former relies on enacting the ”General rules of the law of local taxes” so that local governments are able to collect both taxes on specific products and taxes appending to central taxes. The latter relies on local governments intervening less while asking the private to involve more.

並列關鍵字

Centrlization ； distribution of fiscal revenue and spending