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The author:(作者)归海一刀published in(发表于) 2013/11/14 3:00:19 Bulletin twice referred to the field of taxation the third plenary authority to move attention
Bulletin twice certainly use up the third plenary authority to move attention
Zhang Jing Wang Lin Zhang Ke Chen Han remarks
Remarkable 18 third plenary session in 12th. Bulletin in the field of taxation in the plenary in the more than 100-word statement, twice referred to the authority, including the "clear authority to act" and "establishment of authority to act and adapt expenditure responsibility system". This raises public expenditure responsibilities moved up areas of concern, which affect the people's livelihood areas of hot authority is raised.
Livelihood areas of authority are expected to move up
The plenary, we must improve legislation, a clear, transparent budget authority, reform the taxation system, a stable tax burden and improve efficiency, establish a modern financial system, both central and local initiative. To improve the budget management system, improve the tax system, establish responsibilities and expenses system suitable for the responsibility.
Finance Minister Lou Jiwei, had publicly said that fiscal reform needs to adjust the Division of responsibilities of Central and local government, in particular, to take on part of the local authority, including pension, social security and other matters. "To get the authority" is also considered his administration after taking office.
Yet on what kind of authority should receive more consistent view of all sectors should be an "externality", involving public interest responsibilities should receive central, justice system, the issue of food and drug safety, usually relatively easy.
For example, in the field of education, while there are not directly reflected in policy, but scholars generally call on a central education authority.
CAI Fang, a Director of the Chinese Academy of Social Sciences Institute of population and labor economics of the newspaper Express, China has traditionally existed between compulsory and does not solve the problem of unbalanced. Now more of a problem, namely of new towns. Let peasant workers ' citizenization, addressing the reality of expenditure responsibilities, local government accounts, said, "I can't afford to."
"Mainly on education. Local governments, social security is not a big problem, is their contribution, payment of migrant workers contribute more. Really constituted local government costs are compulsory. "He said.
In fact, because of the serious imbalance of regional economic development in Beijing, Shanghai and other cities have significantly better quality of education, and attract many people to study in Beijing-Shanghai, which has put pressure on local governments. "You have kids, I'll give you money, but you don't come in my school, into a migrant school. "CAI Fang, said that this was an opportunity to appeal to the Central Government, authority to act and the compulsory education expenditure responsibility, into their own hands.
The other hand, public investment in basic education system, higher proportion of County and township financial, once 70%, therefore the industry view, central to increase investment in education to promote educational equity.
"This is a development philosophy. "When it comes to education authority to move the Central, Xiong bingqi, Deputy Director of 21st century Education Research Institute told the reporter that" Although Central and provincial financial investment has increased in recent years, but the head is still in the County and township finances, due to different levels of economic development all over the country, making education a serious imbalance in resources for development, while increasing financial inputs, at least have a certain standard in compulsory education. Promoting the balance of education, expansion of educational equity. ”
Nearly five years, the central financial punch. In respect of exemption from tuition, according to a certain proportion from Central and local costs. "This shows that Central Government face in improving basic education in rural, underdeveloped areas, promoting education equity has to do something. "Xiong bingqi says.
Also in the field of environmental protection, environmental protection Minister Zhou shengxian revealed yesterday the ecological environment protection management system reform in China's five key, which could presage a vertical regulation of environmental protection departments will implement a nationwide, could presage the State Oceanic Administration, the State Forestry Administration and the Ministry of environmental protection among the three sectors will be closer.
On the afternoon of 13th meeting of the China Council for international cooperation on environment and development (GCC) 2013 annual meeting, Zhou shengxian, said that 18 of the just-concluded third plenary session on promoting the construction of ecological civilization make comprehensive arrangements, requires reform of the management system of eco-environmental protection, establish a unified supervision of all pollutant emissions and other environmental management systems.
At present, the environmental protection law enforcement's biggest hurdle is administrative system. In accordance with the provisions of the law on environmental protection, environmental protection is carried out by local governments at various levels are responsible for. Environmental regulatory will be difficult to implement Central Government, foremost among them because of the local environmental protection Bureau received the Ministry of environmental protection and the dual leadership of local government. In business while the local environmental protection Bureau under the direction of the Ministry of environmental protection, but on budgetary and personnel are subject to local government leadership and control.
In this system, local governments on environmental protection work is comprehensive and balanced results of the work and functions of the various departments. Quite often are local government officials put it at the forefront of local economic development, with little regard for environmental monitoring of enterprises. In the context of such a place of environmental protection were repeatedly questioned, voice of the Central vertical management has continued.
Of authority power to match the local initiative
Renewal of Lou's first half of the year, 40 people China Finance Forum two fiscal reform programme, were involved with responsibilities divided by topic. However, both reports have a different proposal.
The thinking on reform of fiscal and tax report recommendations, there is a strong "externality" of Justice, environmental protection, food and drug safety supervision, cross-regional infrastructure spending responsibilities into Central and established accounts and personal accounts for basic old-age pension and Manpower Division owned by Central and local management of the new system.
Report think, should Shang received of, and "external sexual" strong of expenditures responsibility including but not limited to: justice "to place of"; across province regional pollution monitoring and law enforcement; monitoring national food drug security problem; improve Central on across provinces based facilities project of expenditures proportion; will based pension of management and cover gap of responsibility Shang received Central, personal account by place management and gradually marketing; bear coordination Medicare of across regional settlement features; Shang received main macro data of statistics responsibility.
Another report, titled building a unified market in favour of local reform report argues that first of all judicial power should be promoted "localizing", while other local authority currently continued by the local master while still assume more responsibilities in the local context, needs to give its purse strings.
In fact, the mismatch between Central and local responsibilities and financial resources has received much criticism. Lou Jiwei, the rethinking of Chinese intergovernmental fiscal relations is mentioned in a book: "the above policies, the following corresponding implementation, tasks are ultimately down to grass-roots Governments, so-called ' Millennium line, the grass-roots level a needle '. This is the tax system of our country's biggest problems. ”
Held in September this year the "moganshan Conference", Vice Minister of Finance Wang Baoan said division of Central and local authority is not clear, this creates a central delegate authority to act or the local authority of the place too much, can be solved only by earmarked transfers, which poses special problems, affecting financial efficiency. "Our tax system to a holistic reform when needed. ”
Many scholars believe that, precisely because of the ambiguous, the place took over most of the responsibilities, resulting in local debt, the opaque local financing platforms everywhere.
Although central balancing local financial resources, including through transfer payments, but the high proportion of earmarked transfers, local "running into" brings not only rent, and because the transfer payments tend to require local matching inputs and increased spending pressures.
In this context, the plenary session Communique referred to "clear responsibilities, a system of responsibilities commensurate with the expenditure responsibilities" are widespread in the industry.
Jia Kang, Director, Research Institute for fiscal science of the Ministry on the day salon and network organized yesterday said the Governments ' responsibilities and scope of matters properly handle the relation between Government and market, let the market play a decisive role allocation of resources such a core issue, size plays a principle role on government revenue.
"Therefore, reasonable that Governments at all levels ' what to do, what not to do ' the Division of authority, is deepening the reform of tax system in design and full optimization of the originating base areas, to enable the authority to implement clear and reasonable financial expenditure responsibilities at all levels ' detail '. ”
At the same time, Jia Kang, also said the power and authority to adapt to and financial resources match expenditure responsibilities are very important and can be neglected, but both are progressive rather than a parallel relationship, a more appropriate "percentage of Central and local financial resources" is in the proper handling of economic decentralization arrangements of naturally occurring after each link. Central, local, "two initiatives" full play, you need to straighten out the overall institutional arrangements are critical.
In fact, in the "receive authority to act" was discussed by various sectors at the same time, this plenary referred to in the report, "its central and local initiative" also led to public attention.
Research Institute Yang Zhiyong, a researcher at the Chinese Academy of social sciences in the financial strategy to the reporter says: "its central and local initiative" this presentation will receive authority to place to worry about "doing nothing" worries dispelled. This is continuation of the 1994 promotion of tax distribution fiscal system in China.
Zhiyong Yang believes that despite the tax distribution system in this is not mentioned in the Communique, but stressed the initiative of localities, more pragmatic, or at least local enthusiasm was highlighted. "Especially in countries like China, can't centralize authority. ”
Jia Kang, were of the view that for coarse to fine design of the Central, provincial, municipal and county levels of government expenditure responsibilities (expenditure responsibility) detail showing the exclusive to the respective programme of shared responsibilities and shared responsibilities, and progressively in the future is to continue to advance the tax distribution system to optimization and detailed framework can and should be done as soon as possible.
三中全会公报两度点题事权上移引关注
张静 王琳 章轲 陈汉辞
举世瞩目的十八届三中全会12日闭幕。全会公报在财税领域的100多字表述中，两次提到事权，包括“明确事权”和“建立事权和支出责任相适应的制度”。这引发了舆论对于事权上移领域的关注，其中涉及民生领域的事权更是引发热议。
民生领域事权有望上移
全会提出，必须完善立法、明确事权、改革税制、稳定税负、透明预算、提高效率，建立现代财政制度，发挥中央和地方两个积极性。要改进预算管理制度，完善税收制度，建立事权和支出责任相适应的制度。
财政部部长楼继伟曾公开表示，财税改革需要调整中央与地方的事权划分，尤其要上收部分地方的事权，其中包括养老、社保等事项。“上收事权”也被认为是他上任后的主政思路。
然而对于什么样的事权应该上收，各界较为一致的观点是应具有“外部性”，涉及公众利益的事权应上收中央，司法体系、食品药品安全的问题，上收相对较为容易。
比如在教育领域，尽管目前在政策上还没有直接体现，但学者普遍呼吁中央上收教育事权。
中国社科院人口与劳动经济研究所所长蔡昉对《第一财经日报》表示，传统上中国一直存在地区之间义务教育不平衡的问题没有解决。如今又额外多了一个问题，即新型城镇化。让农民工市民化，得解决现实的支出责任问题，地方政府一算账，说“我承担不起”。
“主要是在教育上。对地方政府来说，社保不是大问题，是人家贡献的，农民工缴费的贡献更大。真正构成地方政府成本的其实就是义务教育。”他说。
事实上，由于存在严重的区域经济发展失调现象，北京、上海等一线城市拥有明显更好的教育质量，吸引很多人前往京沪求学，这对地方政府构成了压力。“你有孩子，我给你钱，但你别进我的学校，进打工子弟学校。”蔡昉说，这是一个机会，呼吁中央政府，把义务教育的事权、支出责任，统一到自己手上。
另一方面，由于公共基础教育投入体系中，县乡财政相对所占比例较高，曾一度占到70%，因此业内有观点认为，中央加大教育投入可促进教育公平。
“这是一个发展理念。”在谈到教育事权上移中央时，21世纪教育研究院副院长熊丙奇告诉本报记者，“虽然近些年中央与省级财政投入有所提高，但大头还是在县乡财政，因全国各地的经济发展水平不同，使得教育发展资源严重不平衡，而中央加大财政投入，至少义务教育阶段有一定的标准。推进教育均衡，扩大教育公平。”
近五年来，中央财政已发力。比如在免除学杂费方面，中央与地方按照一定比例承担免除部分费用。“这表明，中央财政在改善农村、不发达地区的基础教育面貌、推进教育公平方面已有所作为。”熊丙奇表示。
此外在环保领域，环境保护部部长周生贤昨日透露了当前我国生态环境保护管理体制改革的五个重点，这可能预示着环保部门将实行全国范围内的垂直监管，也可能预示着国家海洋局、国家林业局和环境保护部三部门之间将走得更近。
在13日下午召开的中国环境与发展国际合作委员会(国合会)2013年年会上，周生贤说，刚刚闭幕的十八届三中全会对推进生态文明建设做出全面安排，要求改革生态环境保护管理体制，建立统一监管所有污染物排放等一系列环境管理制度。
目前，环保执法最大的障碍在于行政管理体制。根据《环境保护法》的规定，环境保护工作由各级地方政府负责。中央政府的环境监管意愿很难落实，其中最主要的原因在于地方环保局接受环保部和当地政府的双重领导。尽管地方环保局在业务上听命于环保部，但在预算和人事上受当地政府的领导和控制。
在这样的制度安排下，地方政府对环保工作的投入是全面平衡地方工作和各个职能部门的结果。实际情况往往是地方政府官员把当地经济发展放在工作的首要位置，很少考虑对企业进行环境监管。在这样一个地方环保屡遭质疑的背景下，对于中央垂直管理的呼声一直不断。
事权财权匹配中的地方积极性
延续楼继伟的思路，今年上半年，中国金融四十人论坛发布的两份财税体制改革方案中，均涉及事权划分的话题。不过，两份报告对此有不同的建议。
《关于财税体制改革的思路》报告建议，将有较强 “外部性”的司法、环保监管、食品和药物安全、跨区域基础设施等部分支出责任集中到中央，并建立将基础养老金即统筹账户和个人账户分归中央和地方管理的新体制。
报告认为，应该上收的、“外部性”较强的支出责任包括但不限于：司法“去地方化”；跨省区域污染监控与执法；监控全国性食品药品安全问题；提高中央对跨省区基础设施项目的支出比例；将基础养老金的管理和弥补缺口的责任上收到中央，个人账户由地方管理并逐步市场化；承担协调医保的跨区域结算功能；上收主要宏观数据的统计责任。
而另一份名为《构建有利于地方改革的统一大市场》报告则认为，首先应推动司法权“去地方化”，其他地方事权目前可继续由地方掌握；同时在地方仍然承担较多事权的前提下，需要赋予其相应的财权。
事实上，中央与地方事权与财力的不匹配一直广受诟病。楼继伟在《中国政府间财政关系再思考》一书中也提到：“上面出政策，下面对口执行，任务最终都压到基层政府，出现所谓‘上面千根线，基层一根针’的局面。这是目前我国财税体制的最大问题。”
今年9月召开的“莫干山会议”上，财政部副部长王保安表示，中央和地方事权的划分不清晰，这就造成中央委托地方的事权或者说地方事权过多，只能靠专项转移支付来解决，这就带来了专项过多的问题，影响财政运行效率。“我们的财税体制确实到了需要整体性改革的时候。”
不少学者认为，正是因为权责不清，地方承担了大部分的事权，导致地方债台高筑，不透明的地方融资平台林立。
尽管中央通过转移支付等方式平衡地方财力，但专项转移支付比重偏高，地方“跑部钱进”不仅带来寻租，同时由于转移支付往往要求地方搭配投入，加重了地方支出压力。
在这样的背景下，此次三中全会公报提及的“明确事权，建立事权与支出责任相适应的制度”，被业界普遍看好。
财政部财政科学研究所所长贾康在昨日举办的天和网沙龙上表示，政府事权范围事关正确处理政府与市场关系、让市场发挥决定性的资源配置作用这一核心问题，对政府收入规模起着大前提的作用。
“所以，合理明确各级政府‘做什么，不做什么’的事权划分，是深化分税制改革中制度设计和全程优化的始发基础环节，要使事权的明晰合理落实到各级财政支出责任的‘明细单’。”
同时，贾康还称，财权与事权相顺应和财力与支出责任相匹配都十分重要、不可偏废，但二者属递进关系而非平行关系，较适当的“中央地方财力占比”是在正确处理经济性分权制度安排各环节后自然生成的。中央、地方“两个积极性”的充分合理发挥，需要以理顺体制通盘安排为关键。
事实上，在“上收事权”被各界热烈讨论的同时，本次全会报告中提到的“发挥中央和地方两个积极性”也引发了舆论关注。
中国社科院财经战略研究院研究员杨志勇对本报记者表示：“发挥中央和地方两个积极性”的这句表述，将此前担心的上收事权地方就“没事干”的忧虑打消。这也是1994年我国推行分税制财税体制的延续。
杨志勇认为，尽管分税制在这次公报中没有提到，但强调了地方的积极性，较为务实，至少地方积极性还是得到了强调。“特别是像中国这样的大国，不可能什么事权都收归中央。”
贾康则认为，对于由粗到细设计中央、省、市县三级政府事权(支出责任)明细单，列明各自专享事权以及共担事权的共担方案，并在今后渐进地优化与细致化是继续推进分税制体制框架建设可以并应该尽快做的。
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