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1、我國地方財(cái)政存在的問題及對(duì)策（ProblemsandCountermeasuresoflocalfinanceinChina）ProblemsandCountermeasuresoflocalfinanceinChinaProblemsandCountermeasuresoflocalfinanceinChina2008-12-2015:15:26LocalfinanceisanimportantpartofChina'sfinancialandeconomicprovinceinChina,includingthespecific(municipality)level,city(Distri
2、ct),county(city)andtownship(town)levelFour,keepthelocalfinancialhealthyandstabledevelopment,hasveryimportantsignificancetotheeconomicdevelopmentforacountrysociety.The1994taxreforminacertaindegreeofsuccess,butinthelocalfinancialreforminthisareaarenotcompletely,leavingalotofproblems,especiallyinrecent
3、years,uncertainfactorsaffectedbythegrowthofthenationaleconomy,localfinanceinourcountryisfacingmanydifficultiesandunfavorablefactors,constituteastrongpressureonlocalfinanceandeconomy.Problemsfacedbylocalfinance1.,therearetoomanylocalfiscallevels.Chinaisthecountrywiththehighestlevelsoflocalgovernmenta
4、ndlocalpublicexpenditureintheworld.Toinvestigatethemarketeconomycountries,wecannotfindagovernmentwithfivelevelsofstructure.Atypicalcaseisthethreetierorquasithreelevelarchitecture(suchasthefederalsystemoftheUnitedStates,AustraliaandtheunitarysystemofJapanandFrance),butChinahasfourlevelsoflocalgovernm
5、ent:Province,city(prefecturelevelcity),countyandtownship.AlthoughChina'sconstitutionisthefivelevelsofgovernment,butaccordingtothisframework,suchasgovernmentsatalllevelsarerequiredtohavetheirownstabletaxbase,accordingtothetaxclassificationframeworktoformthefinancialresourceassignment,atleastatthegras
6、srootslevel,nottoseetheway,atownshipleveldoesnothavethebulkstablesourceofincometothetaxsystem.Toomuchfiscalorderwillresultininefficientuseoffinancialfunds,andbringthegameoffinancialfundsbetweendifferentfiscallevels.NowthefinancialsystemofChinaisbasedonadesignideaofaregime,theleveloffinance,putasidet
7、helevelsofChinesegovernmentoverthisshouldalsodiscussproblemsnottosay,is"aregimelevelfinancialtheorybutalsoreferstothequestionable,suchasFranceandGermanyarenotso.2.asymmetryoffinancialpowerandpower.The
