財劃法修正與地方財政的未來

The Amendments of the Law Governing the Allocation of Government Revenues and Expenditures as well as the Future of Local Governments Finance

葉嘉楠(Chia-Nan Yeh)

《中國行政評論》 12卷4期 (2003/09) Pp. 205-228

https://doi.org/10.6635/cpar.2003.12(4).07

摘要

財劃法從1999年修正以來爭議不斷，主要原因來自於統籌稅款先依比率後依公式的分配方法。中央藉由調整分配比率的方式來操控地方，引起地方極大反彈。臺北市統籌稅款連年的減少終於導致馬英九版財劃法的通過，以固定比率的方式分配統籌稅款，但是固定分配比率並不代表中央對地方補助的實質增加，中央相對以減少補助款方式來回應馬英九版的財劃法。行政院在覆議成功後，也提出財劃法修正草案，內容上進步許多，包括分配辦法以公式取代比率及加入財政努力指標等；但補助款的制度並未隨著統籌稅款分配辦法一起調整是其主要缺失。我國地方財政惡化問題除了統籌分配稅款的爭議之外，還包括地方自主財源偏低、補助款的問題、地方政府以往無租稅立法權、地方財政努力不夠、人事費用過高與浪費太多、及中央請客地方買單等因素。近期通過的地方稅法通則及規費法對地方財政自主有其重要貢獻，然地方首長是否敢使用徵稅權則還有待觀察。

關鍵字

財政收支劃分法 ； 統籌分配稅款 ； 財政努力 ； 地方財政 ； 地方稅法通則

並列摘要

There were so many controversies produced since the passage of 1999 version of the Law Governing the Allocation of Government Revenues and Expenditures. The major reason for these controversies was due to the rules of allocation, which decided by ratios first, followed by formula. Central government manipulates local governments by adjusting the allocation ratios, which causes great dissatisfactions among local governments, Due to the continuous decrease of funding in City of Taipei, Ma's version of Law Governing the Allocation of Government Revenues and Expenditures passed, which adopts fixed ratios to allocate Tax Redistribution Fund. However, fixed ratios do not mean the actual increase in local funding. Central government plans to reduce grants to echo the Ma's financial allocation amendments. After the success of reconsideration, Executive Yuan also proposed the new version of the Law Governing the Allocation of Government Revenues and Expenditures. The contents of the new version of budget allocation act were making progress, including the allocation ratios replaced by formula and the indexes of tax efforts were added. Nonetheless, the unmodified grant systems were the biggest weakness in this new version of budget allocation Act. Except the controversies of Tax Redistribution Fund, the financial problems of local governments include insufficient self-funding of local governments, the problems of grant systems, local governments lacking the power to tax, insufficiency of tax efforts, high level of personal expenditures and too much waste in local governments, and the problem of ”central treat, local pay,” etc. Recently passage of General Local-Tax Statute and Law of Administrative Fees made great contributions to the self-funding of local governments. Whether heads of local governments are willing to levy new taxes still remains to be observed.

並列關鍵字

The Law Governing the Allocation of Government Revenues and Expenditures ； Tax Redistribution Fund ； tax efforts ； local governments finance ； General Local-Tax Statute