经济经纬
經濟經緯
경제경위
Economic Survey
2012年
1期
132~136
,共null页
转移支付 税收返还 财力性转移支付 专项转移支付 财政均等化 分配结构
轉移支付 稅收返還 財力性轉移支付 專項轉移支付 財政均等化 分配結構
전이지부 세수반환 재력성전이지부 전항전이지부 재정균등화 분배결구
transfer payment ; tax return ; financial transfer payment ; special transfer payment ; fiscal equalization ; structure of allocation
笔者通过对中国3大类转移支付：税收返还、财力性转移支付和专项转移支付的财政均等化绩效进行分析，指出不同类型的转移支付由于政策设计初衷和运作机理不同，实现财政均等化的绩效也有所不同。而且，地区分配结构也是影响转移支付财政均等化绩效的重要因素。因此，构建合理的转移支付制度，不仅需要对现有的转移支付的类型结构进行调整，而且还有必要进一步完善各类补助资金的地区分配结构。
筆者通過對中國3大類轉移支付：稅收返還、財力性轉移支付和專項轉移支付的財政均等化績效進行分析，指齣不同類型的轉移支付由于政策設計初衷和運作機理不同，實現財政均等化的績效也有所不同。而且，地區分配結構也是影響轉移支付財政均等化績效的重要因素。因此，構建閤理的轉移支付製度，不僅需要對現有的轉移支付的類型結構進行調整，而且還有必要進一步完善各類補助資金的地區分配結構。
필자통과대중국3대류전이지부：세수반환、재력성전이지부화전항전이지부적재정균등화적효진행분석，지출불동류형적전이지부유우정책설계초충화운작궤리불동，실현재정균등화적적효야유소불동。이차，지구분배결구야시영향전이지부재정균등화적효적중요인소。인차，구건합리적전이지부제도，불부수요대현유적전이지부적류형결구진행조정，이차환유필요진일보완선각류보조자금적지구분배결구。
The authors made an empirical analysis of the performance of the fiscal equalization of three types of transfer payment： tax return, financial transfer payment and special transfer payment and pointed out that the performances of the fiscal equalization in different types of transfer payment are different because of different original intention of policies and operating mechanisms. Furthermore, regional allocation structure is also an important factor that affects the fiscal equalization of transfer payment. Therefore, to construct reasonable transfer payment system, the type and structure of the current transfer payment need to be adjusted and the regional allocation structure of all kinds of subsidy funds needs to be perfected.
