2012財政收支劃分法草案評釋－以地方財政權保障為中心

Review on the 2012 draft of Act Governing the Allocation of Government Revenues and Expenditures--base on the finance autonomy of local governments

鄭皓文(Hao-Wen Zheng)

指導教授 ： 蔡茂寅

國立臺灣大學/法律學院/法律學研究所/碩士(2016年)

https://doi.org/10.6342/NTU201600416

摘要

我國地方自治係受憲法制度性保障，為實現此一自治之內容，地方之財政權亦應受到相應之保障。財政收支劃分法規範我國各級政府間有關收入、支出及相關財政劃分之法律，其所由規範之制，關乎地方財政權保障乃至於地方自治是否得以獲得實現，因而有討論之必要。
現行財政收支劃分法之規範方式，系將財政收支系統劃分為中央、直轄市、縣、市，以此各級政府為財政收支系統之對象後，再依來源與支出別，劃定各級政府之收入類及支出項目，其後，並有調節各級政府財政能力之財政調整制度如統籌分配稅款及補助款等制度。然而現行制度下，無法改善地方財政所面臨之水平之不均與垂直之不均之問題。
2012年財政收支劃分法修正草案中，亦點出地方財政目前的幾個問題，在於地方財政自有財源偏低、支出結構僵化與債務負擔沉重，簡言之，即地方財政之收入面、支出面以及舉債面均有問題，因而影響地方施政之推動。為保障地方財政權以實質保障地方自治之實現。在其具體內容之修正上，最重要之變革應在於根本性的改變統籌分配稅款之劃分方式，改以各級地方政府之基準財政需求以為衡量之標準；此外即是大幅提升對於補助款之規範密度，使其在操作上較有具體之標準可供參考。其他亦有如提高統籌分配稅款之數額、劃一直轄市、縣市之配得標準，以及提升財政紀律等變革。
然而，對於國稅與地方稅之劃分標準仍有加以釐清之必要，而作為財政調整工具之統籌分配款部分雖已跳出以直轄市與否與區分之標準，且提出基準財政需求之概念，仍然無法跳脫以教育、社會福利等支出即得用以衡量基準財政需求之迷思；輔助款雖已增強其法律規範之密度，然而與統籌分配款相同，衡量地方基準財政需求時，均未能意識作為財政工具之衡量因素，可以並且應該發揮財政作用之權力性，而將資源為妥善之分配，進而具體化地方自治之圖像乃至於實現憲法之價值。就與財政收入同時為財政上重要議題之財政支出以及公債舉借，現行財政收支劃分法以及修正草案中，未能就前者之劃分方式加以定立有效之標準，對於後者則根本未意識其有劃分之必要。然而，財政收支劃分固然係由各別不同劃分方式運作，但不能忽略其整體性之考量，其實在於保障地方之財政權，以期實現地方自治。
本文擬透過對於法規、釋字及主要為國內之文獻加以整理分析，並參酌美國之立法例，首先針對我國現行財政收支劃分法之規範為相關之文獻整理，其後以對於地方財政權保障所生之財政法上原理，以2012年所提出之修正草案為相關之評析，並且提出建議。

關鍵字

2012財政收支劃分法草案 ； 地方財政權 ； 地方自治 ； 統籌分配稅款 ； 補助款 ； 基準財政需求 ； 公債 ； 財政法 ； 資源分配的權力性

並列摘要

The autonomy right of local governments are constitutionally protected, which means the financially autonomy shall be equally protected. The allocation, adjustment, and classification of revenues and expenditures for public finance by governments at all levels in the Republic of China shall be as prescribed in the Act Governing the Allocation of Government Revenues and Expenditures. Therefore there is need to discuss how this Act is to make the autonomy right of local governments realize.
Financial revenues and expenditures of government are divided into each level of government, at the same time, with the redistribution of tax revenues and providing subsidies to adjust the financial situation between. Under the current system, however, cannot improve the financial unevenness betweens and with the central government.
Local finance problems such as insufficient of own financial resources, rigid expenditure structure, and heavy debt burden are pointed out in the draft amendment of the Act Governing the Allocation of Government Revenues and Expenditures (2012). What mentioned above makes it difficult for local government to realize its own policy and then also makes it almost impossible for the autonomy right of local governments to be materialized. Although the content of the Act has made some revolutionary change on the way of redistribution of tax revenues and made the system of subsidies legalization, and increasing the amount of taxes for distribution, unify the standards between municipalities, counties and cities, as well as to enhance fiscal discipline, it still leaves some critical problems unsolved.
The problems leaved unsolved mentioned above however cannot be shunned. It strides to use the financial demands of each districts as new standard of the allocation of government Revenues, yet it still use the education and social welfare expense as the key factors to measure the financial demands. After all, what is the combination between the two still need to be clarified. When we try to describe what is "Financial demand", we need related factors. Actually the factors selected reflect the values we bare and the future we choose. If we make the best of the allocation of resource, it could help us realize the local governance and constitutional values. For long we ignore the power of allocation. For example, we don't think it is as important as revenues and expense to be allocation, or there is a issue that the public debt betweens central and local government, or the local governments should be divided. Now is the time we face it, that the governing of the allocation of government revenues and expenditures takes a big role on the protection of local governance.
This paper try to introduce how it work under the Act Governing the Allocation of Government Revenues and Expenditures, and try to propose some suggestions for the 2012 draft of Act Governing the Allocation of Government Revenues and Expenditures though analyzing the regulations, interpretations, domestic and foreign literature.

並列關鍵字

the 2012 draft of Act Governing the Allocation of Government Revenues and Expenditures ； the finance autonomy of local governments ； autonomy right of local governments ； redistribution of tax revenues ； subsidies ； the basic financial demand ； public debt ； financial law ； the power of allocation

參考文獻

陳清秀（2015），《現代財稅法原理》，元照。

蔡茂寅（1996），〈財政作用之權力性與公共性－兼論建立財政法學之必要性〉，《臺大法學論叢》，第二十五卷，第四期。

Christine R. Martell and Adam Greenwade, ‘Profiles of local government finance,’ the oxford handbook of state and local government finance, 2012.

David L. Sjoquist and rayna stokheva, ‘Local revenue diversification :user charges, sales taxes, and income tax,’ the oxford handbook of state and local government finance, 2012.

Donald P. Haider-Markel ed., The Oxford Handbook of State and Local Government, 2014.