【作者】 柴慧；

【导师】 苗连营；

【作者基本信息】 郑州大学 ， 宪法学与行政法学， 2011， 硕士

【摘要】 财政乃庶政之母,财政权如何配置与规范是中央与地方关系的核心,也是一个国家宪政体制中极为重要的内容。它不仅关涉到保证中央权威与维护地方自治、保证国家统一与激发地方活力的最佳平衡,而且关系到经济的发展、社会的福祉、人权的保障等一系列重大问题。在中央与地方的财政权配置问题上,存在两种基本对立的主张：一种是财政集权主义,一种是财政分权主义。在当今社会,不论是联邦制国家,还是单一制国家,都存在着程度不等的地方分权,完全意义上的财政集权体制事实上已不复存在。尽管各国财政分权的模式和程度因其具体国情的不同而特色各异,但大体上还是表现出以下基本特征：事权划分的规范性、中央财政的主导性、地方财政的独立性以及财政分权的立宪性。我国从上个世纪五十年代的统收统支,到六十年代的“共灶吃饭”,再到八十年代的“分灶吃饭”,以及九十年代的分税制改革等,财税体制不断进行着集权与分权的试错。特别是1994年的分税制改革,开启了央地关系向宪政主义方向迈进的坚实步伐。分税制改革顺应市场经济发展的要求,对政府间的事权、财权做出了较为合理的分配,显著推动了规范而稳定的央地关系的建构,又一次对“两个积极性”的宪法原则进行了有益的摸索贯彻。尽管分税制改革使得我国的央地关系发生了巨大变化,但是这距离宪政意义上的财政分权还有一定的距离。由于具体历史条件的限制,分税制财政体制缺乏宪政层面的理论根基和宏观制度安排,致使中央与地方财政分权的基础既不明确,也不牢固,加上具体制度设计的不合理及其运行过程中的偏差,使得政府间事权划分不清、财权配置不整、转移支付的制度功能难以有效发挥,从而造成我国财政的公共性缺失。因此,完善我国分税制财政体制,要从财政立宪主义的视角出发,加强财政领域的民主化与法治化建设,将财政分权的结构和内容纳入宪政体制的基本框架。具体来说,一是要转变政府职能,科学界定政府间事权；二是要根据责、权、利相统一的原则,合理配置各级政府的财权,赋予地方政府一定的税收立法权；三是在合理划分政府间事权财权的基础之上,规范财政转移支付制度,以进一步理顺央地财政关系。而当务之急在于完善财税法律体系,提高分税制财政体制的法制化水平,使得财政分权体制的运作建立在坚实的宪法和法律基础之上。更多还原

【Abstract】 How to distribute the state financial power between the central and local governments is very important in the constitutional structure of a country. It is not only related to how to achieve the best balance between the central authority and local autonomy, and how to stimulate local innovation while ensuring national unity, but also related to the economic development, social well-being, protection of human rights and other important issues.There are two basic opposing ideas in the allocation of the state financial power: one is the doctrine of fiscal centralization, the other is the doctrine of fiscal decentralization. In modern society, there are varying degrees of decentralization in whether a federal state or a unitary state, the absolute centralization of fiscal system has actually ceased to exist. Although the patterns and extents of fiscal decentralization systems vary in different countries due to the specific national conditions, the following basic features are common:normative allocation of powers, the dominance of central finance, the independence of local finance and constitutionalism of fiscal decentralization.The fiscal system has experienced numerous attempts of centralization and decentralization since new China. The tax-sharing reform in 1994 pushed forward the relationship between the central and local governments in the direction of constitutionalism. The reform, which was well-organized and implemented in line with the socialist market economy, has played significant role in reasonablely allocating intergovernmental powers and building normative and stable relationship between the central and local. The tax-sharing reform was a useful exploration in implementing the constitutional principle of "two initiatives". Although the relationship between the central and local governments has undergone tremendous changes after the reform, there was still quite a long distance from constitutional decentralization. Due to the specific historical conditions, the tax-sharing fiscal system lacks theoretical foundation and macroscopic institutional arrangements on the constitutional basis, leading that the fiscal decentralization system is neither clear nor firm. What’s more, there are irrationalities in the design and operation of the specific system. The problems above resulted in deletion of public character of the public finances.In a conclusion, we must improve our tax-sharing fiscal system in the perspective of fiscal constitutionalism. Enhance the democratization and institutionalization in the fiscal area, bring the structure and content of fiscal decentralization into the basic framework of the constitutional system. Firstly, it is necessary to transform the functions of governments and distribute governmental functions scientifically; Secondly, allocate intergovernmental financial powers according to the principle of the unification of responsibilities, powers and interests, authorize local governments certain legislative power of tax; Thirdly, standardize fiscal transfer payment system to further rationalize the fiscal relationship between the central and local. The priority is to improve the legal system of tax-sharing system, laying a solid constitutional and legal foundation for the operation of fiscal decentralization system.更多还原