[ 有必要通过财税体制改革进一步拓展地方税源，适当扩大地方税收管理权限，以增加地方可支配财 力，匹配央地财权和支出责任，进而不断增强地方政府的财政自主性、提升政府治理能力、优化公共服 务以及促进经济发展。 ] 近年来如何提升地方财政质量并保障财政的可持续性成为深化财税体制改革的重要内容。 从改革目标看，建立权责清晰、财力协调、区域均衡的中央和地方财政关系是关键。但是，受经济周期 波动、新旧动能转型以及国际地缘政治争端等多重因素影响，近年来，我国的地方财政面临着一些突出 问题。有必要通过财税体制改革进一步拓展地方税源，适当扩大地方税收管理权限，以增加地方可支配 财力，匹配央地财权和支出责任，进而不断增强地方政府的财政自主性、提升政府治理能力、优化公共 服务以及促进经济发展。 地方财税体制存在的问题 地方财税体制仍存在一些问题。 第一，地方政府缺乏支柱性稳定财源。当前税制结构下，中央税和共享税占比较高，纯地方税占比相对 较低。以增值税、消费税、企业所得税、个人所得税为代表的税种，其收入总额占整体税收收入的80% 以上，这些税种多为纯中央税或中央与地方共享税；而土地增值税、契税等全额归属于地方的税种，其 收入仅占整 ...

有必要通过财税体制改革进一步拓展地方税源，适当扩大地方税收管理权限。 近年来如何提升地方财政质量并保障财政的可持续性成为深化财税体制改革的重要内容。 从改革目标看，建立权责清晰、财力协调、区域均衡的中央和地方财政关系是关键。但是，受经济周期 波动、新旧动能转型以及国际地缘政治争端等多重因素影响，近年来，我国的地方财政面临着一些突出 问题。有必要通过财税体制改革进一步拓展地方税源，适当扩大地方税收管理权限，以增加地方可支配 财力，匹配央地财权和支出责任，进而不断增强地方政府的财政自主性、提升政府治理能力、优化公共 服务以及促进经济发展。 地方财税体制存在的问题 地方财税体制仍存在一些问题。 第一，地方政府缺乏支柱性稳定财源。当前税制结构下，中央税和共享税占比较高，纯地方税占比相对 较低。以增值税、消费税、企业所得税、个人所得税为代表的税种，其收入总额占整体税收收入的80% 以上，这些税种多为纯中央税或中央与地方共享税；而土地增值税、契税等全额归属于地方的税种，其 收入仅占整体税收收入的不足20%。尽管近几年来地方非税收入呈上升趋势，但其构成中包含大量资产 处置、罚没收入等不稳定收入，可持续性较差。此外，土地出让 ...

Core Viewpoint - The article discusses the financial challenges faced by urban rail transit systems in China, particularly focusing on the recent fare increases in Chongqing and the severe financial distress of the Kunming rail transit system. It emphasizes that while fare increases are necessary for sustainability, they reflect deeper issues within local government finances and urban planning strategies [2][4][10]. Summary by Sections Fare Increases and Financial Sustainability - Chongqing's metro system is raising fares due to insufficient ticket revenue, which has been a long-standing issue. The fare system has not changed since 2005, making the increase understandable after 20 years [2][3]. - In 2023, Chongqing's rail transit group received fiscal subsidies of 8.538 billion yuan and is projected to receive 4.347 billion yuan in 2024, highlighting the reliance on government support to cover operational losses [3]. Local Government Finances - The financial health of urban rail systems is closely tied to local government finances, serving as a barometer for fiscal stability. Chongqing's total government debt is projected to rise from 1.2258 trillion yuan at the end of 2023 to 1.4425 trillion yuan by the end of 2024, indicating increasing debt pressure [4]. - The city's public budget revenue is around 700 billion yuan, with significant debt repayment obligations, suggesting a challenging fiscal environment ahead [4]. Impact of Fare Increases - While fare increases are a necessary measure, they are not the preferred solution due to potential public backlash. The government is prioritizing cost-cutting measures over revenue generation through fare hikes [4][5]. - The expected revenue increase from the fare hike in Chongqing is estimated at 1.1 billion yuan, which, while helpful, is significantly lower than previous subsidies [5]. Comparison with Kunming - Kunming's rail transit system faces a more severe financial crisis, with a total debt exceeding 100 billion yuan and a history of defaulting on bond payments. The city's rail system has been criticized for poor planning, leading to low passenger volumes [6][9]. - The article highlights that Kunming's rail system has been mismanaged, with a focus on land development rather than efficient transit planning, resulting in high costs and low returns [7][9]. Broader Implications - The article warns against the trend of rapidly developing urban rail systems in second and third-tier cities without proper planning, which can lead to financial burdens and incomplete projects. The example of the dismantled light rail pillars in Liuzhou illustrates the consequences of hasty infrastructure investments [9][10]. - Overall, the article suggests that urban rail systems should primarily serve public transportation needs rather than being seen as tools for land value appreciation, as misguided priorities can lead to unsustainable financial practices [10].