Core Viewpoint - The article emphasizes the need for fiscal and tax system reforms to enhance local government financial autonomy, improve governance capabilities, optimize public services, and promote economic development in China. Group 1: Issues in Local Fiscal System - Local governments lack stable financial sources, with a high proportion of central and shared taxes, while pure local taxes account for less than 20% of total tax revenue [2] - The rapid development of emerging economies has not translated into increased local tax contributions due to mismatches in the current tax system and management framework [3] - There is an imbalance between fiscal rights and responsibilities at the grassroots level, leading to a mismatch between income and expenditure [3][4] Group 2: Recommendations for Reform - Improve the tax system to align with new business models, particularly in the digital economy, to expand local tax sources and enhance fiscal capacity [5] - Accelerate reforms in local taxes, including adjustments to the urban maintenance and construction tax to better reflect regional fiscal needs [6][7] - Rationally allocate fiscal rights and responsibilities between central and local governments, ensuring that local fiscal powers match their responsibilities [8]

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 ...