江苏“十三太保”是二级财政?
第一财经·2025-06-16 09:10

Core Viewpoint - The article clarifies the misconception regarding Jiangsu Province's fiscal structure, specifically the idea of a "secondary fiscal" system, emphasizing that local cities are required to contribute to the provincial budget despite claims to the contrary [1][3][4]. Fiscal Structure - Jiangsu Province operates under a fiscal system where local cities must remit a portion of their revenues to the provincial government, contrary to the belief that they do not need to pay provincial taxes [1][3]. - The fiscal management in China is based on a tax-sharing system, where major taxes like VAT are split between central and local governments, with Jiangsu's local cities also participating in this revenue-sharing model [2][3]. Budgetary Data - In 2024, Jiangsu's provincial general public budget revenue is projected to be approximately 602.2 billion yuan, accounting for about 37% of the total provincial budget revenue [3]. - The provincial government is expected to receive only 2.3 billion yuan from tax revenues, which is a mere 0.3% of the total tax revenue of around 764.2 billion yuan for the province [3]. Revenue Contributions - Local cities contributed approximately 205.5 billion yuan to the provincial budget in 2024, representing about 34% of the provincial total revenue [4][5]. - The misconception of a "secondary fiscal" system arises from the relatively small share of tax revenue retained by the provincial government, leading some to believe that local cities do not contribute to provincial finances [4]. Fiscal Reforms - Jiangsu Province is actively reforming its fiscal responsibilities and revenue-sharing mechanisms to better align with local economic conditions, including adjusting the distribution of tax revenues between provincial and local governments [5][6]. - The provincial government has issued guidelines to enhance the clarity of fiscal responsibilities, aiming to optimize the allocation of tax revenues based on stability and regional characteristics [5].