改革与战略
改革與戰略
개혁여전략
Reformation & Strategy
2011年
2期
179~183
,共null页
基本公共服务 均等化 一般性转移支付 标准支出 纵向转移支付模式
基本公共服務 均等化 一般性轉移支付 標準支齣 縱嚮轉移支付模式
기본공공복무 균등화 일반성전이지부 표준지출 종향전이지부모식
basic public services; equalization; general fiscal transfer; standard financial expenditures; vertical mode of fiscal transfer
我国财政转移支付最主要的目标是基本公共服务均等化,均等化的基本公共服务范围和服务水平应与我国经济发展水平相适应,影响人们生存和发展的公共服务应优先提供,影响人们起点公平的公共服务应达到较高水平。我国应建立以纵向为主、纵横交错的转移支付模式,转移支付方式要根据转移支付目标而定。我国目前转移支付效果不太理想,改革的方向是：以一般性转移支付为主,完善标准支出计算指标体系;制定专项转移支付分配指标体系;取消税收返还。
我國財政轉移支付最主要的目標是基本公共服務均等化,均等化的基本公共服務範圍和服務水平應與我國經濟髮展水平相適應,影響人們生存和髮展的公共服務應優先提供,影響人們起點公平的公共服務應達到較高水平。我國應建立以縱嚮為主、縱橫交錯的轉移支付模式,轉移支付方式要根據轉移支付目標而定。我國目前轉移支付效果不太理想,改革的方嚮是：以一般性轉移支付為主,完善標準支齣計算指標體繫;製定專項轉移支付分配指標體繫;取消稅收返還。
아국재정전이지부최주요적목표시기본공공복무균등화,균등화적기본공공복무범위화복무수평응여아국경제발전수평상괄응,영향인문생존화발전적공공복무응우선제공,영향인문기점공평적공공복무응체도교고수평。아국응건립이종향위주、종횡교착적전이지부모식,전이지부방식요근거전이지부목표이정。아국목전전이지부효과불태이상,개혁적방향시：이일반성전이지부위주,완선표준지출계산지표체계;제정전항전이지부분배지표체계;취소세수반환。
The main goal of fiscal transfer in China is the equalization of basic public services,the scope and level of which should be suited to China＇s economic development level,that is,those affecting people＇s survival and development should be given priority and those affecting people from a fair should reach a higher level.China should establish a vertically oriented and mixed with horizontal pattern transfer payment,and the way of transfer payment should be chosen according to the goal of fiscal transfer.China＇s current transfer payment is less than ideal results,so the writer considers the direction of reform are that the general transfer payment should be as the main one,and the indicator systems of the standard expenditure should be improved;the indicator systems of specific transfer payments allocation should be developed;tax return should be cancelled.
