【摘要】 增加地方自主财力是破解当前地方财政收支困境的关键。科学合理地设计地方自主财力增加路径，需兼顾有效收入筹集和地方政府行为激励两个关键点。本文立足投资于物和投资于人紧密结合的新导向，阐明两种导向对地方自主财力体系建设的差异化要求，认为建立以投资于物和投资于人紧密结合为导向的地方自主财力体系，核心在于使地方自主财力增加与人口规模扩大、人民生活质量提升建立有机联系，可以通过完善地方税体系、优化公共服务收费体系和规范非税收入管理等方式实现。更多还原

【Abstract】 Enhancing local fiscal autonomy is pivotal to resolve current local fiscal revenue-expenditure strains.Designing a scientific approach to increase local fiscal autonomy necessitates addressing two critical aspects:effective revenue raising and local government behavior incentivizing.Grounded in the new guiding principle of tightly integrating investment in physical assets with investment in human capital,this paper elucidates the distinct requirements these two orientations impose on building a local fiscal autonomy system.This paper argues that building a system oriented toward this integration fundamentally requires forging an organic linkage between the growth of local fiscal autonomy and the expansion of the resident population alongside improvements in the quality of life for citizens.This can be achieved through reforming local tax system,optimizing public service fee system,and strengthening non-tax revenue regulation.更多还原