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日本结构改革的中心思想是“从官到民、从中央到地方”。其中,三位一体改革的构想充分体现了“从中央到地方”这一放权让利的改革精神。国库补助负担金、税源转让和地方交付税的改革,原本是政府间财政关系改革的三个基本出发点,为了平衡改革对各利益集团得失的影响,日本在第二次地方分权计划中提出对这三个基本点进行一体化改革。但是在具体实施过程中,由于各方政治势力的偏好顺序各不相同,三位一体改革仍然遇到了很大的阻力。
The central idea of the structural reform in Japan is that “from the government to the people, from the central government to the local government”. Among them, the idea of the reform of the Trinity has fully embodied the spirit of reform that “decentralized power and profit sharing” from “the central government to the local government”. The reform of the treasury subsidy fund, the transfer of tax sources and the local delivery tax was originally the three basic starting points for the reform of intergovernmental fiscal relations. In order to balance the impact of the reform on the gains and losses of various interest groups, Japan proposed in the second plan for decentralization of power These three basic points for an integrated reform. However, during the concrete implementation process, the triadic reforms still encounter great resistance because of the preference order of the political forces of all parties.