中央規制地方財政的機制設計與法律配置

Mechanism Design and Legal Allocation of Central Government Regulating Local Finance

當前，不平衡發展已經成為社會的主要矛盾，各地財政能力更是千差萬別，公共服務水平參差不齊。為此，國家正全力推進基本公共服務均等化，以實現納稅人的基本權利。與此同時，在中國大陸財政實踐中，存在「一放就亂、一亂就收、一收就死」這一長期困擾中國大陸的頑疾和地方各自為政的可能。這些問題的解決有賴於中央政府的有效規制，而其實現仰仗於規制機制的良好設計與合理的法律配置。當然，公共財政下，規制機制的設計須服膺於「納稅人為中心」的理念，遵循全面、適時、適度原則。並透過類型化進行具體設計，分為引導、約束、發現、矯正、救濟和責任等機制。在此基礎上，進行規制手段和主體的匹配、規制手段的優化組合、規制機制的有效銜接，形成制度合力。還要充分利用技術手段，實現資訊整合，以便中央政府更好地獲取資訊。

Nowadays, China’s development of economy and society, especially the fiscal capacity, varies from place to place, and its public service level is uneven in different parts of the country. To solve this problem, China is pushing forward the equalization of basic public services in order to realize the basic rights of taxpayers. At the same time, in our country’s fiscal practice, there exists the malady of “Chaos right after deregulation, stronger regulation right after chaos, and deadlock right after stronger regulation”, which has long obsessed our country and the possibility of acts of the local governments’ own free thoughts. The settlement of these problems relies on the effective regulation of the central government, whose implementation depends on the good design of the regulating mechanism and reasonable allocation of stipulations. Of course, in the backdrop of public finance, the design of the regulating mechanism should build on the concept of “taxpayer focus” and follow the principle of entirety, timeliness and moderation. After that, the specific design of the regulating mechanism should be categorized into the mechanism of guidance, restraint, discovery, correction, relief and responsibility. On this basis, we should match the means of regulation and the subjects, create the optimal combination of the means of regulation and realize a effective engagement of the regulating mechanism to form the constitutional resultant. What’s more, we should also make full use of technological means to achieve information integration so that the central government will preferably access information.