The Central Economic Work Conference is clearly proposed，Enhanced fiscal sustainability。The government is the main body of providing basic public services，Therefore, the financial sustainable development of fiscal sustainable development is important for the effective supply of basic public services。Balanced financial resources between regions is not only an important dimension and manifestation of local financial sustainability，It is also the equalization of basic public services between regions、An important guarantee for common prosperity。The level of financial resources between balanced areas，Promoting the equalization of basic public services is an important content in active fiscal policy for the efficiency efficiency mission。To achieve equalization of basic public services between regions，It is necessary to further improve the tax system and build a regional financial regulation mechanism，Balanced、Sustainable financial pattern guarantee the balance and sustainable supply of basic public services。

First, insist on improving the tax system，Construction of a modern tax system that is more conducive to balance between regional financial resources。Taxation is the main manifestation of local government exercise and management functions，Tax revenue is also an important source of local fiscal revenue。Increased tax revenue of local governments，You can have more sufficient financial resources to ensure the supply and infrastructure construction of basic public services in the jurisdiction，Promoting high -quality economic development。To ensure the balance between financial resources between regions，It is necessary to ensure the fair allocation of tax income between regions。bet365 best casino games my country's current tax system still exists in the lack of local subject tax、The principle of taxation of VAT production is led、Taxation and management coordination mechanisms between regions need to be improved，caused unreasonable allocation of tax income between regions，expanded the financial gap。Therefore，Further improve the tax system，Giving full play to the initial distribution of taxes in fiscal revenue is important。

Look at it，Need to speed up the establishment of local subject tax，Provide a stable source of income for local finances。The factor liquidity is not strong、The relatively convenient tax types are placed in places; actively and steadily promote the related work of real estate tax collection and management;，Expand the source of local fiscal revenue。Through the construction of the tax collection management coordination mechanism between regions, the original financial gap between the region。If the central government can solve the income from the consumption tax to set up some funds to establish an income adjustment fund，It is used to subsidize the slow growth of consumption tax，To ease the disparity between the financial resources and the conflict of interests，Enhance local fiscal sustainability。Make full use of big data、Artificial Intelligence and other means to improve the efficiency of tax collection and management。Generally speaking，Taxation and management technology in developed areas in the east is more mature，Can avoid the loss of taxes，The low efficiency of tax collection and management in the central and western regions has also caused some fiscal tax income loss，Make full use of modern information technology to strengthen tax collection and management to help avoid tax loss，So as to alleviate the imbalance between the financial resources between regions，Promote the sustainable Bet365 lotto review development of local finance。

Second, insist on improving the transfer payment system，Give full play to the balanced role of its regional financial resources。Transfer payment is an important financial re -distribution mechanism with the goal of improving the current status of uneven financial resources，The efficiency of its capital distribution and use has an important impact on regional financial resources。From the current situation，The central government's transfer payment can better balance the financial gap between the east and central and western regions of my country and between the provincial region，The financial gap between the financial resources between various regions in the province needs to be transferred from the province below。Current，my country's transfer payment system still exists in special transfer payment accounts for relatively high and most requires funds、Transfer payment funds are easy to be intercepted、The inadequate insufficiency of a mature and perfect provincial transfer payment system has not yet been established，Not conducive to transfer payment funds to give full play to the equalization of financial resources。Further promote the balance between financial resources between regions，It is necessary to improve the transfer payment system for the central and below provinces，To be more accurate、High -efficiency transfer payment system and the direct funding mechanism to strengthen the dynamic balance of financial resources between regions，Promote the sustainable Bet365 lotto review development of local finance。

Transfer payment promotes the per capita financial balance of the region，To coordinate with the supply of public services and population flow，Enhance local fiscal sustainability。While increasing the central government's transfer payment efforts，Give full play to the re -distribution of the financial resources of the central transfer payment，Reduce the financial gap between the financial resources between the Bet365 app download east and west areas。By establishing a direct payment mechanism for transfer payment，Guarantee central transfer payment funds to the market as soon as possible、County -level finance，Effectively enhance local financial resources in weak fiscal areas and improve capital use efficiency。Municipal and county -level finance as the most direct provider of basic public services，At the same time, facing the transfer payment from the central government and the transfer payment from the provincial level and below，Therefore，Improving the transfer payment system below the province is equally important。On the one hand，To strengthen the ability of the provincial financial department's funds，Establish and improve the allocation of funds to the area in difficult areas in the province、Transfer payment system to the province below the grassroots，Improve the level of guarantee for the basic financial resources of the county。On the other hand，Further optimize the transfer payment structure，Improve the efficiency of the use of transfer payment funds。Can appropriately increase the proportion of general transfer payment，Establishing more emphasis on incentive transfer payment awards mechanisms，Carry out the existing special transfer payment project、merge，On this basis, explore the establishment of classification transfer payment，and strictly implement budget performance management and supervision of transfer payment funds，Constantly improving the efficiency of the use of transfer payment funds。

Third, insist on promoting the reform of the fiscal system below the province，Reduce the gap between the financial resources between regions in the province，Enhance local fiscal sustainability。The financial status of local governments at all levels below the province is not only affected by the tax system and transfer payment，It is also closely related to the revenue and expenditure relationship between local governments Bet365 app download between different levels below the province。Current，The fiscal system below my country's province is still being promoted，The division of income and expenditure liability between local governments below the province needs to be further clear and clear。Provincial finance's funding overall capacity directly affects the balance status of grass -roots fiscal revenue and fiscal expenditure，It is an important influencing factor for the financial gap between local governments between different economic development levels。Create clear and clear、The provincial fiscal system below the provincial fiscal system with income and expenditure liability，It helps to strengthen the financial control ability of provincial finance，Relieve the financial pressure of the grassroots government。

Specifically，To further rationalize the income relationship between provincial finances and municipal and county -level finances，Clearly define the right to affairs and expenditure at all levels，Create stability、A standardized financial sinking mechanism to ensure the financial resources of the city and county -level finance，Focus on improving the balancing of local financial resources at the city -level level。At the same time，Continue to promote the reform of the provincial direct management county，Weak economic foundation、The county with lack of financial resources is included in the province's direct management county，Strengthen regulation through the provincial government，will be transferred to payment、Award funds directly to the county，Therefore, the financial gap between its financial resources with other counties in the province，Strengthen the overall sustainability of the local fiscal。

Fourth, the combination of strengthening the construction of digital government construction with the construction of regional financial resources，Help local fiscal risk prevention。Promote the balance of financial resources between regions，It is necessary，Bet365 lotto review Time to take adjustment measures。This process requires relevant departments to communicate and coordinate in a timely manner，The development of the digital economy can provide strong help for this。Digital technology is widely used in supervision of local financial resources、Analysis and management regulation of each link，Dynamic adjustment mechanism for establishing a balanced transfer payment by relying on the big data platform。Establish coverage of all areas、Monitoring of the fiscal operating digital supervision system and local financial balance at all levels、Early warning、Adjustment mechanism。Relying on the scale of local fiscal funds relying on the fiscal digital platform、Structure、Performance and fiscal affordability to carry out evaluation and monitoring，When the difference in financial resources between regions is too large，Early warning signals are issued by the system and updated in a timely manner in accordance with the platform information and early warning，Adjust the scope and intensity of the equilibrium transfer payment policy，Then improve the use efficiency of balance transfer payment funds。

Build a coordination and linkage mechanism of the financial department of different levels through the fiscal digital platform，Use digital technology to build a communication platform，Establish a green channel to facilitate timely communication between local governments、Expressive appeal。At the same time，To strengthen the security maintenance of the digital platform，Construction of digital platform、Possible risks and hidden dangers during the use process to prevent，Build a digital security barrier。

(This article is the State Social Science Fund key project "Research on Local Finance Sustainable Development" (20AJY024) in the background

(The author is a professor at the School of Economics and Management of Changsha University of Technology)