江苏“十三太保”，都是“二级财政”？

Core Viewpoint - The concept of "secondary finance" and "tertiary finance" in discussing China's regional economic issues, particularly in Jiangsu, is widely misunderstood and oversimplified [1][4][7]. Group 1: Understanding Jiangsu's Fiscal System - Jiangsu's 13 prefecture-level cities, including Nanjing, are often described as having a "secondary finance" system, directly connecting with the central government without provincial mediation [2][3]. - This perception of Jiangsu's fiscal structure as entirely "secondary finance" is a significant misconception [4]. - To comprehend Jiangsu's fiscal system, a broader understanding of China's fiscal hierarchy is necessary, which consists of five levels: central, provincial, prefectural, county, and township [6]. Group 2: Taxation and Revenue Distribution - China transitioned from a fiscal package system to a tax-sharing system, where the central and local governments share tax revenues, significantly enhancing central government finances while weakening local government finances [8]. - In Jiangsu, the provincial tax revenue is only 23.11 billion, while the total provincial revenue reaches 7642.03 billion, indicating that provincial revenue constitutes a mere 0.3% of the total [12]. - The "lower-level revenue sharing" in Jiangsu is substantial, with 2055.39 billion received from lower-level governments, which is about eight times the provincial revenue [12][13]. Group 3: Unique Fiscal Logic in Jiangsu - Jiangsu's fiscal model operates on a "package logic" where cities retain most of their revenue after meeting provincial obligations, contrasting with the tax-sharing logic seen in other provinces [15]. - The proportion of local fiscal revenue retained at the city level in Jiangsu is 77.02%, higher than in Guangdong and Zhejiang [16]. - Recent government initiatives aim to reform Jiangsu's fiscal system to align more closely with the national tax-sharing model, moving away from the unique "package logic" [16][17].