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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/45122


    Title: 如何透過中央統籌分配稅款及補助款之分配激勵地方政府開闢財源
    Authors: 曾巨威
    Contributors: 行政院研究發展考核委員會
    國立政治大學財政學系
    Keywords: 補助款;基準財政需要;財政收支劃分法;Grants;Fiscal basic needs;Law of Governing the Allocation of Government Revenues and Expenditures;財政（含金融，保險）
    Date: 2000
    Issue Date: 2010-10-05 15:37:59 (UTC+8)
    Abstract: 根據「財政收支劃分法」第十六條之一的規定，我國目前中央對地方統籌分配稅款的分配體制，可簡單分為三個階層。 雖然，中央對直轄市、縣市與鄉鎮的分配，法律上明訂的考慮因素不盡然完全一致，但是皆同樣要求需另訂公式以示透明。 根據財政部所頒佈的「中央統籌分配稅款分配辦法」，在一套極其複雜的計算過程中，雖以基準財政需求與基準財政收入的概念為基礎， 但卻似乎未見激勵機制的存在。 相對地，由於「財政收支劃分法」第三十五條之一規定，若地方政府有依法得徵收之財源而不徵收時， 其上級政府應視實際情形酌予減列或減撥其補助款，而對努力開闢財源具有績效者，則其上級政府得酌予增加其補助款， 故我國補助款的分配在法律上已明文要求內建激勵機制於其中，這與統籌分配稅的體制，顯然不甚相同。而同樣的概念與精神， 在行政院主計處訂定的「中央對直轄市及縣（市）政府補助辦法（草案）」第八條及第九條中，有更進一步的強調與說明。 只是僅有原則性的規範並無法達到落實或保證激勵機制功能的有效發揮，因此，以更明確或公式化的方式將該項機制操作起來， 毋寧是首要改進之道。 Since the year 1999, various tax laws, which attribute significant impact upon local fiscal positions, have been revised and reformed in relatively large scale. Among them, the Law of Governing the Allocation of Government revenues and Expenditures is the most important one. According to the new rules, local governments can depend on the subsidies granting from central government only through a formula characterizing the fiscal balancing function between basic needs and revenues. This study attempts to design and build up an incentive mechanism, in a workable form, which can prevent the local governments from being over dependent on the financial assistance from central government.
    Relation: RDEC-RES-089-051
    應用研究
    委託研究
    研究期間: 8907~8912
    研究經費: 606 千元
    Data Type: report
    Appears in Collections:[財政學系] 研究報告

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