The Central Economic Work Conference clearly stated，Enhance fiscal sustainability。The government is the main body in providing basic public services，So fiscal sustainability is crucial to the effective provision of basic public services。Inter-regional bet365 kentucky bonus code balance is not only an important dimension and reflection of local fiscal sustainability，It is also to maintain the equalization of basic public services among regions、An important guarantee for achieving common prosperity。Balance the level of bet365 kentucky bonus code resources among regions，Promoting equalization of basic public services is an important part of the proactive fiscal policy to increase efficiency。To achieve equalization of basic public services among regions，The tax system must be further improved and a regional bet365 kentucky bonus code adjustment mechanism must be established，To balance、A sustainable bet365 kentucky bonus code pattern ensures a balanced and sustainable supply of basic public services。

First, insist on improving the tax system，Construct a modern tax system that is more conducive to regional bet365 kentucky bonus code balance。Taxation is the main manifestation of local government’s collection and management functions，Tax revenue is also an important source of local fiscal revenue。When local government tax revenue increases，You will have more sufficient bet365 kentucky bonus code resources to ensure the supply of basic public services and infrastructure construction within your jurisdiction，Promote high-quality economic development。To ensure the balance of bet365 kentucky bonus code resources among regions，Must ensure fair distribution of tax revenue among regions。my country’s current tax system still lacks local main tax types、The principle of VAT taxation at the place of production leads to the divergence between tax revenue and tax sources、The inter-regional tax collection and administration coordination mechanism needs to be improved and other shortcomings，Resulting in unreasonable distribution of tax revenue among regions，Expanding the gap in bet365 kentucky bonus code resources。Therefore，Further improve the tax system，It is crucial to give full play to the primary distribution role of taxation in fiscal revenue。

From a practical perspective，Need to speed up the establishment of local main tax types，Provide a stable source of revenue for local finance。Make factors less mobile、Taxes that are relatively easy to collect and administer are assigned to local governments；Actively and steadily promote work related to property tax collection and management；Move some consumption tax collection links back and delineate them，Expand sources of local fiscal revenue。Narrow the original bet365 kentucky bonus code gap between regions by building an inter-regional tax collection and administration coordination mechanism。For example, the central government can allocate part of the funds from the consumption tax revenue to establish an income adjustment fund，Used to subsidize regions with slow consumption tax growth，To alleviate the bet365 kentucky bonus code disparity and conflicts of interest between regions，Enhance local fiscal sustainability。Make full use of big data、Artificial intelligence and other means to improve tax collection and administration efficiency。Generally speaking，Tax collection and administration technology in developed eastern regions is more mature，Can better avoid the loss of tax revenue，The low efficiency of tax collection and administration in the central and western regions has also caused some losses in fiscal and tax revenue，Making full use of modern information technology to strengthen tax collection and administration can help avoid tax losses，Thus alleviating the bet365 kentucky bonus code imbalance between regions，Promote sustainable development of local finance。

The second is to persist in improving the transfer payment system，Give full play to its regional bet365 kentucky bonus code balancing role。Transfer payment is an important bet365 kentucky bonus code resource redistribution mechanism aimed at improving the imbalance of bet365 kentucky bonus code resources among governments，The efficiency of fund allocation and use has an important impact on the inter-regional bet365 kentucky bonus code pattern。From the current situation，Central government transfer payments can better balance the bet365 kentucky bonus code gap between the east, middle and west regions and provinces in my country，The bet365 kentucky bonus code gap between regions within the province needs to be further balanced by sub-provincial transfer payments。Currently，my country’s transfer payment system still has a high proportion of special transfer payments and most of them require matching funds、Transfer payment funds are easily intercepted、Insufficiencies such as the lack of a mature and complete sub-provincial transfer payment system，It is not conducive to the full play of the role of transfer payment funds in equalizing bet365 kentucky bonus code resources。Further promote bet365 kentucky bonus code balance among regions，The transfer payment system at the central and sub-provincial levels must be improved，For more accuracy、The efficient transfer payment system and direct fund transfer mechanism strengthen the dynamic balance of bet365 kentucky bonus code resources between regions，Promote sustainable development of local finance。

Transfer payments promote regional per capita bet365 kentucky bonus code balance，Coordinate with public service supply and population mobility，Enhance local fiscal sustainability。While increasing transfer payments from the central government to local governments，Give full play to the role of central transfer payments in redistributing bet365 kentucky bonus code resources，Narrowing the bet365 kentucky bonus code gap between the eastern and western regions。By establishing a direct transfer payment mechanism，Ensure central transfer payment funds go directly to the city as soon as possible、County finance，Effectively enhance the local bet365 kentucky bonus code resources of financially weak counties and improve the efficiency of fund use。City and county finance as the most direct provider of basic public services，Facing both transfer payments from the central government and transfer payments from the provincial level and below，Therefore，It is also crucial to improve the sub-provincial transfer payment system。On the one hand，It is necessary to strengthen the fund coordination capabilities of provincial bet365 kentucky bonus code departments，Establish and improve fund allocation to favor areas with bet365 kentucky bonus code difficulties in the province、A sub-provincial transfer payment system that tilts towards the grassroots，Improving the level of guarantee for the county’s basic bet365 kentucky bonus code resources。On the other hand，Further optimize the transfer payment structure，Improve the efficiency of use of transfer payment funds。The proportion of general transfer payments can be appropriately increased，Establish a transfer payment reward and subsidy mechanism that pays more attention to incentives，Start cleaning up existing special transfer payment projects、Merge，Explore the establishment of classified transfer payments on this basis，Strictly implement budget performance management and supervision of transfer payment funds，Continuously improve the efficiency of use of transfer payment funds。

The third is to persist in promoting the reform of the fiscal system below the provincial level，Narrow the bet365 kentucky bonus code gap between regions within the province，Enhance local fiscal sustainability。The bet365 kentucky bonus code status of local governments at sub-provincial levels is not only affected by the tax system and transfer payments，It is also closely related to the revenue and expenditure relationship of local governments at different levels below the province。Currently，my country’s fiscal system below the provincial level is still in progress，The division of revenue and expenditure responsibilities among local governments at sub-provincial levels needs to be further clarified。The fund coordination ability of provincial finance directly affects the balance of grassroots fiscal revenue and fiscal expenditure，Is an important factor influencing the gap in local government bet365 kentucky bonus code resources between regions with different levels of economic development。Establish clarity、A sub-provincial fiscal system that matches revenue and expenditure responsibilities，Conducive to strengthening the bet365 kentucky bonus code control capabilities of provincial finance，Relieving the bet365 kentucky bonus code pressure on grassroots governments。

Let’s take a closer look，It is necessary to further rationalize the revenue relationship between provincial finance and city and county finance，Clearly define the power and expenditure responsibilities of finance at all levels，Establish stability、Standardized bet365 kentucky bonus code resources sinking mechanism to ensure the bet365 kentucky bonus code resources of municipal and county-level finances，Strive to improve the balance of local bet365 kentucky bonus code resources at the city and county levels。Meanwhile，Continue to promote the reform of counties under direct provincial administration，The economic foundation will be weak、Counties lacking bet365 kentucky bonus code resources are included in the scope of counties under direct provincial administration，Increase control efforts through provincial governments，Will transfer payment、Reward and subsidy funds are directly distributed to the county，Thus narrowing the bet365 kentucky bonus code gap between it and other counties in the province，Strengthening the overall sustainability of local finance。

The fourth is to adhere to the combination of strengthening the construction of digital government and building a regional bet365 kentucky bonus code adjustment mechanism，Promoting local fiscal risk prevention。Promote bet365 kentucky bonus code balance among regions，It is necessary to conduct accurate analysis and dynamic supervision and management of the bet365 kentucky bonus code gap and changes between regions，Take timely adjustment measures。This process requires timely communication and coordination between relevant departments，The development of digital economy can provide a strong boost to this。Extensively apply digital technology to the supervision of local bet365 kentucky bonus code resources、In all aspects of analysis, management and adjustment，Relying on the big data platform to establish a dynamic adjustment mechanism for balanced transfer payments。Create coverage of various areas、Digital supervision system for bet365 kentucky bonus code operations at all levels and monitoring of local bet365 kentucky bonus code balance、Early Warning、Adjustment mechanism。The scale of local fiscal funds relying on the fiscal digital platform、structure、Evaluate and monitor performance and bet365 kentucky bonus code affordability，When the bet365 kentucky bonus code gap between regions is too large，The system issues early warning signals and updates them in a timely manner based on platform information and early warnings，Adjust the scope and intensity of balancing transfer payment policy，Thus improving the efficiency of use of balancing transfer payment funds。

Build a coordination and linkage mechanism for bet365 kentucky bonus code departments at different levels through the bet365 kentucky bonus code digital platform，Using digital technology to build a communication platform，Establish a green channel to facilitate timely communication between local governments、Express demands。At the same time，We must strengthen the security maintenance of digital platforms，Construction of digital platform、Prevent possible risks and hidden dangers during use，Build a strong digital security barrier。

(This article is a phased result of the National Social Science Fund key project "Research on Sustainable Development of bet365 kentucky bonus code Finance under the Background of Tax Reduction and Fee Reduction" (20AJY024)

(The author is a professor at the School of Economics and bet365 kentucky bonus code, Changsha University of Science and Technology)