Summary: | 碩士 === 國立彰化師範大學 === 政治學研究所 === 99 === The Local authority finance worsens day by day, innate source of wealth serious insufficient, mostly can only rely on makes up the contribution or offers loans, this research take Changhua County as the research sign, Discusses the local finance not good reason
The research discovered that in the annual income aspect, the Changhua County agricultural population are many, local tax of the agricultural related many for tax-free, in addition the economy is not prosperous, local tax revenue serious insufficient, In addition, the distribution tax money assignment is unfair, the majority assignments give the municipality. Height of assignment based on seeking to make a profit industry enterprise amount of income, disadvantageous agricultural population many Changhua County, therefore Changhua County financial revenue multi-dependences make up the grants.
In the annual expenditure aspect, the staff cost is the major expenditures, in addition for coordinate central policy, for example: The farmer health insurance and the nutrition lunch meal and so on, the welfare cost increases unceasingly, the economic development disbursement is therefore pushed aside, causes economy of the Changhua County to be unable to grow largely, affects the local tax revenue, under the vicious circle, Changhua County financial structure serious unbalanced, on the surface is in debt is not serious, makes up the contribution beautification report form, in fact innate source of wealth serious insufficient.
This research take Changhua County as an example, discusses the local finance question, and proposes states opinion related, for being in power the reference, and expected that this article to will be related in the future studies has is of help.
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