目次引言一、央地关系:事权与财力关系现状二、因果分析:央地财税关系对城乡收入分配的影响三、财政分权:理顺央地财税关系的理论基础四、制度构建:理顺央地财税关系的法律规制路径引言近年来,我国作出多项重大决定、采取多项具体措施,发展农村和农业、提高农村居民收入。但城乡收入差距并没有缩小,截止到2013年城乡人均收入比仍在3:1以上的高位运行。央地财税关系与城乡收入差距之间虽无直接因果关系,但前者对后者差距的大小有重要的影响作用。由于不合理的央地财税关系,导致地方事权与其财力严重不匹配、事权与支出责任不相适应。同时,央地财税关系具有传导效应,省级财政会以同样方式挤占下级政府财政。“如此,则在中国 I. INTRODUCTION I. The relationship between power and land: the current situation of the relationship between power and financial resources II. Causal analysis: the relationship between fiscal and taxation on the distribution of income in urban and rural areas III. Fiscal decentralization: rationalizing the theoretical basis of taxation and taxation in the central region IV. In recent years, China has made a number of major decisions and adopted a number of concrete measures to develop rural areas and agriculture so as to raise the income of rural residents. However, the income gap between urban and rural areas has not narrowed. As of 2013, the per capita income ratio in urban and rural areas is still above a high of 3: 1. Although there is no direct causal relationship between fiscal taxation and urban-rural income disparity, the former has an important influence on the latter. Due to unreasonable taxation and taxation relations between the central government and local governments, the local power and its financial resources are seriously mismatched, and the power and expenditure responsibilities are incompatible. At the same time, the relationship between taxation and taxation in the central government has a conductive effect, and the provincial finance will occupy the lower-level government finance in the same way. ”So, then in China