Research On The Fiscal Relationship Between The Central Government And The Government Of Tibet Autonomous Region

The reform of the fiscal relationship between the central and local governments is the first task to accelerate the establishment of modern financial system and the deepening of financial and tax system.The reform objectives of the fiscal relationship between the central and local governments were further refined in the 19 th National Congress report,that is,"clear authority and responsibility,coordinated financial resources,balanced regions",which is the scientific judgment adapted to the "the social main contradictions between people's growing need for a better life and insufficient development" in the new era of China characteristics socialism.In the new era,based on the special strategic position and the special characteristics of Tibet,this paper conducts a research on the fiscal relationship between the central government and the government of Tibet Autonomous Region.It has the general commonness of the fiscal relationship between the central and local governments,it is also a special case.It not only involves the discussion of the theory and practice of the fiscal relationship between governments,but also involves the discussion of the theory and practice of the ethnic regional finance.It provides ideas for solving the real problems in Tibet and promoting future development,it provides a reference for the management of the fiscal relationship between the central government and the governments of other ethnic areas,it guarantees the long-term stability of the country and the balanced and full development of the regional economy.This paper attempts to study the fiscal relationship between the central government and the government of Tibet Autonomous Region from the angle and height of the new era,new journey,new goals and new requirements,to study the fiscal relationship between the central and local governments from a national perspective and the relationship between the central government and the government of Tibet Autonomous Region from a financial perspective.First of all,on the basis of the definition of the concepts of financial obligation,expenditure responsibility,financial authority,financial resources and the finance of ethnic autonomous areas,this paper defines the concept of the fiscal relationship between the central government and the government of Tibet Autonomous Region,that is,the division of financial revenues and expenditures,as well as the further division of financial authority and allocation of financial resources on the basis of the matching of financial obligation and expenditureresponsibility between the central government and the government of Tibet Autonomous Region.This paper examines the research status from domestic and foreign about the fiscal relationship between the central and local governments,about the fiscal relationship between the central government and the governments of the ethnic autonomous areas,about the fiscal relationship between the central government and the government of Tibet Autonomous Region,it finds that the academic community has gets a rich conclusion on the issue of the fiscal relationship between governments from various angles,but the research on the fiscal relationship between the central government and the government of Tibet Autonomous Region is fragmented,it is not a comprehensive,systematic and in-depth exploration of the whole.Therefore,this paper attempts to use the research methodology about combination of theoretical analysis and practical analysis,combination of normative analysis and empirical analysis,combination of quantitative analysis and qualitative analysis,and multidisciplinary analysis.At the height of the new era,we should seize the outstanding problems of the low level of basic public service in Tibet,and improve the growth of Tibet's endogenous growth in the future.Based on the basis of theory,politics and law,we should take a comprehensive look at the development history of the fiscal relationship between the central and Tibetan governments,and look at the experience and lessons of the fiscal relationship between the central government and the government of ethnic regions in typical countries.Based on a profound understanding of the particularity of Tibet,We systematically explore the guiding ideology and focal point about the reform of the fiscal relationship between the central government and the government of Tibet Autonomous Region,then we build a special,normative,effective overall framework for the fiscal relationship between the central government and the government of Tibet Autonomous Region in accordance with the current and future development of Tibet,namely "public service type + endogenous growth type" about the financial management system of Tibet.This is a special financial system based on the particularity of Tibet,which focuses on solving the outstanding problem of Tibet's public service level and endogenous growth level,which is different from the current financial system of ethnic areas in China.The new financial system requires new supporting measures,so we regulate the fiscal relationship between the central government and the government of Tibet Autonomous Region to standardization,institutionalization and rule by law from the three aspects of the division of financial obligation and expenditure responsibility,theallocation of financial authority and the reform of the fiscal transfer payment system.These specific reform measures are combined with the general framework of the fiscal relationship between the central government and the government of Tibet Autonomous Region,which is different from the current central government's financial management system for Tibet,and truly implements the corresponding policies and regulations of the regional national autonomy system.According to the research thought of "theoretical analysis--empirical analysis--policy advice",this paper makes a five-part analysis.Part one is the content of chapter two,it expounds the theoretical,political and legal basis of the fiscal relationship between the central government and the government of Tibet Autonomous Region.This part reviews the main theories of fiscal federalism,the theory of fiscal decentralization in Chinese style,the theory of Chinese Ethnology and Chinese Tibetology,the state governance theory of "finance is the foundation and important pillar of state governance",it provides an important theoretical basis for the study of the fiscal relationship between the central government and the government of Tibet Autonomous Region.Our national regional autonomy system and the relevant provisions of the Constitution and constitutional laws on the finance of ethnic areas are the political and legal basis for the study of the fiscal relationship between the central government and the government of Tibet Autonomous Region,so this part also introduces the connotation and characteristic of the ethnic regional autonomy system,the practice of the ethnic regional autonomy system in Tibet,the current status of the relevant legal systems related to ethnic issues,such as the Constitution and the law of national regional autonomy,the rule of law in the relationship between the central government and the ethnic autonomous areas,etc.Part two is the content of chapter three,it elaborates the history retrospect of the fiscal relationship between the central government and the government of Tibet Autonomous Region.In this part it firstly sorts through the thousands years historical development process of the fiscal relationship between the central government and the government of Tibet Autonomous Region in the Tang Dynasty,Yuan Dynasty,Ming Dynasty,Qing Dynasty,the Republic of China before the liberation of Tibet.Then it investigates the development process of“five periods”and “three types” of the fiscal relationship between the central government and the government of Tibet Autonomous Region.In retrospect the development process ofthe fiscal relationship between the central government and the government of Tibet Autonomous Region from successive dynasties to now,we can see that the fiscal relationship between the central government and the government of Tibet Autonomous Region is influenced by system inertia and history inertia,the fiscal relationship between the central and Tibetan governments is dealt with in particular on the basis of understanding the particularity of Tibet,the transition of the fiscal relationship between the central government and the government of Tibet Autonomous Region is dependent on the transition of national financial system,the fiscal relationship between the central government and the government of Tibet Autonomous Region is a exploratory process to search for the best combination of centralization and decentralization,the fiscal relationship between the central government and the government of Tibet Autonomous Region becomes more standardized,institutionalized and legalized,the reform of the fiscal relationship between the central government and the government of Tibet Autonomous Region has always focused on changing the face of poverty and backwardness in Tibet and promoting the coordinated development of the regional economy in our country.Part three is the content of chapter four,it elaborates the special investigation of the particularity of the fiscal relationship between the central government and the the government of Tibet Autonomous.This part firstly expounds the special strategic orientation of Tibet.That is: Tibet is an important national security barrier,Tibet is an important national ecological security barrier,Tibet is an important strategic resource reserve base,Tibet is an important plateau characteristic agricultural production base,Tibet is an important cultural protection place of Chinese national characteristics,Tibet is the important destination of the world tourism,Tibet is an important channel for opening up to South Asia,Tibet is the frontiers of the struggle against Western hostile forces and domestic and foreign hostile forces and separatist forces.On this basis,it examines the particularity of fiscal relationship between the central government and the the government of Tibet Autonomous.That is: the cost of public expenditure in Tibet is high,Tibet's internal financial obligation and financial burden are heavy;Tibet undertake more financial obligation in the cross field;the implementation of the financial autonomy in Tibet makes Tibet enjoy the special financial authority that other provinces do not have;Tibet has a high degree of dependence on the central transfer payment system.Part four is the content of chapter five,it elaborates the general design of the fiscal relationship between the central government and the government of Tibet Autonomous Region.This part firstly gives the guiding ideology of the reform of the fiscal relationship between the central government and the government of Tibet Autonomous Region,that is:from the actual situation,to grasp the particularity of the fiscal relationship between the central government and the government of Tibet Autonomous Region combined with the particularity of Tibet;from the international experience,to get the inspiration from the practice of the fiscal relationship between the central government and the governments of the ethnic regions;to implement the central policies in Tibet and the central special fiscal policy in Tibet;based on the new era,to solve the main contradictions in the current society.This part proposes that the focal point of the reform of the fiscal relationship between the central government and the government of Tibet Autonomous Region should be put in the following aspects: to improve the level of basic public services in Tibet,and to improve people's livelihood and well-being;to increase endogenous growth focus on the future of Tibet,and to solve the problem of the dependence of Tibet from "ensure blood transfusions,strong body blood";to be conducive to improve the quality and benefits of Tibet's economic and social development;to be conducive to the construction of the frontier of the motherland and national long period of stability.Finally,this part puts that the reform of the fiscal relationship between the central government and the government of Tibet Autonomous Region should be based on "clear authority and responsibility,coordinated financial resources,balanced regions" as the basic goal,follow the basic principles of "the financial obligation is adapted to the expenditure responsibility,and the financial resources is matched with the financial obligation",then a special overall framework for the fiscal relationship between the central government and the government of Tibet Autonomous Region is set up,namely "public service type + endogenous growth type" about the financial management system of Tibet,the specific contents of the framework include:(1)To draw more financial obligation,and to guarantee payment by law;(2)To set up local taxes on an independent basis,and to retain directly all income;(3)To increase general transfer payments for making up the gap between revenue and expenditure;(4)To set up the key support fund of Tibet for increasing special support;(5)To implement comprehensive performance management for the use of all financial funds.The implementation of these measures will increase the decision-makingpower of local government in Tibet,strengthen the local government of Tibet public service responsibility consciousness,effectively avoid the loss of efficiency of tax collection in Tibet in the process of optimization,optimize the financial expenditure structure of Tibet local government,improve the quality and efficiency of the use of fiscal funds,promote Tibet basic public services the level of endogenous growth and raising the level of force.This part is the core of this paper.Part five contains chapters six,seven and eight,the fiscal relationship between the central government and the government of Tibet Autonomous Region is adjusted from three aspects: the division of financial obligation and expenditure responsibility,distribution of financial authority and the reform of the financial transfer and payment system.The chapter six examines the current situation and existing problems in the division of financial obligation and expenditure responsibility between the central government and the government of Tibet Autonomous Region,on the basis of the theoretical analysis of the division of financial obligation and expenditure responsibility,the paper gets the basic ideas for the reform of the division of financial obligation and expenditure responsibility between the central government and the government of Tibet Autonomous Region:(1)To promote the division of financial obligation and expenditure responsibility between the central government and the government of Tibet Autonomous Region within the framework of China's modern financial system;(2)To make special arrangements for the division of financial obligation and expenditure responsibility between the central government and the government of Tibet Autonomous Region,taking full account of Tibet's special characteristics;(3)To establish a dynamic adjustment mechanism for the division of financial obligation and expenditure responsibility between the central government and the government of Tibet Autonomous Region;(4)To strengthen the legal binding force of the division of financial obligation and expenditure responsibility between the central government and the government of Tibet Autonomous Region.This chapter also gives some suggestions on the division of the operational level about the division of financial obligation and expenditure responsibility between the central government and the government of Tibet Autonomous Region,more financial obligation and expenditure responsibility should be clearly allocated to local governments in Tibet,such as compulsory education,occupation education,higher education,science and technology,part of the public culture,the basic old-age insurance,medical insurance,so as to enhance Tibet'slocal government's sense of responsibility for expenditure and the right of decision-making of funds.Chapter seven examines the present situation and existing problems in the distribution of financial authority between the central government and the government of Tibet Autonomous Region,on the basis of the theoretical analysis of the distribution of financial authority,the paper gets conclusions:(1)Based on the revision and improvement of the Constitution,the Law on Regional Ethnic Autonomy and other relevant legal systems,the Regulations on Ethnic Regional Autonomy of the Tibet Autonomous Region shall be formulated to clarify the financial autonomy enjoyed by Tibet.Especially on the right of financial autonomy,the central tax levied in Tibet,the central and local tax sharing all are left directly to Tibet and used by the Tibet Autonomous Region,rather than take now refunded to avoid unnecessary loss of efficiency in the process of tax collection,the right of independently arranging the expenditure items and determining the standard of expenditure independently are endowed to the local government of Tibet,this will improve the quality and efficiency of the use of financial funds in Tibet.(2)For building and improving the Tibetan local tax system,we will further accelerate the reform of direct taxes,including enterprise income tax,personal income tax and real estate tax,increase the proportion of direct taxes in local tax revenue,for giving a better role of tax revenue allocation and adjustment,we will make steady progress in reforming indirect taxes,including value-added tax and excise tax,for improving the efficiency of resource allocation.Chapter eight examines the current situation and problems of financial transfer payments,on the basis of the theoretical analysis of the financial transfer payment system,the paper gets conclusions:(1)To promote the financial transfer and payment system in Tibet commensurate with the division of financial obligation and expenditure responsibility between the central government and the government of Tibet Autonomous Region;(2)To adjust the structure of financial transfer payment by the central government to Tibet;(3)To standardize the way in which the central government transfers funds to Tibet;(4)To establish a standardized horizontal transfer payment system step by step;(5)To establish the performance appraisal mechanism for the use of transfer payment;(6)To establish a sound legal system for transfer payment.It is worth emphasizing that general transfer payment should occupy an absolute dominant position in the scale and proportion of the central Tibet transfer payment,a standard transversal transfer payment system should be Set up,the performance appraisal mechanism for the use of transfer payment funds should beestablished,in order to make up the gap in Tibet's fiscal revenue and expenditure,and provide financial security for the corresponding expenditure responsibility for the local government of Tibet.