建立健全市县自主财力可持续增长机制

Core Viewpoint - The article emphasizes the need to enhance local fiscal autonomy through reforms in the fiscal and tax system, aiming for a clearer division of responsibilities and financial coordination between central and local governments, ultimately leading to sustainable growth in local fiscal capacity [1][2]. Group 1: Constraints on Local Fiscal Autonomy - Local fiscal autonomy reflects the ability of local governments to independently manage financial resources, which is influenced by the efficiency of intergovernmental fiscal relations and the division of responsibilities [2]. - Local fiscal capacity is primarily derived from general public budgets, government fund budgets, and state capital operation budgets, excluding social insurance funds [2]. - Current challenges include an under-optimized fiscal system at the provincial level, inefficient financial allocation mechanisms at the city and county levels, and insufficient governance capabilities [2][3]. Group 2: Optimization of Fiscal Systems - The fiscal system below the provincial level requires further optimization to align with the goals of modernizing China's economy, necessitating reforms in the division of fiscal responsibilities and expenditure [3]. - The transfer payment system needs improvement in terms of scientific accuracy and efficiency, with a focus on increasing the proportion of general transfer payments [4]. - Local tax systems are inadequate, with a heavy reliance on shared taxes and short-term revenue sources like land sales, which undermines fiscal stability [4]. Group 3: Governance Capacity Enhancement - Local governments face systemic shortcomings in fiscal governance, including reliance on outdated practices and insufficient capacity for zero-based budgeting reforms [5]. - The implementation of performance management systems is lacking, affecting the efficiency of fiscal resource allocation [5]. - There is a need for improved digital finance applications and enhanced professional capabilities among local fiscal staff [5]. Group 4: Sustainable Growth Mechanism for Local Fiscal Autonomy - A sustainable growth mechanism for local fiscal autonomy should be established through institutional reforms and enhanced governance capabilities [6]. - Key strategies include deepening fiscal reforms at the provincial level, optimizing financial allocation mechanisms, and improving fiscal management practices [7]. - Specific recommendations include clarifying the division of responsibilities between central and local governments, fostering stable local tax sources, and enhancing the structure of transfer payments [8][9]. Group 5: Financial Resource Utilization - Local governments should actively utilize existing assets and resources to enhance fiscal efficiency, including the management of idle assets and the promotion of market-oriented approaches [11][12]. - Establishing a comprehensive asset database and promoting competitive mechanisms for resource allocation can maximize fiscal resource value [12]. - The integration of digital technologies in fiscal management can improve oversight and efficiency in resource allocation [15].