CAJ | 학술논문

本文用泰尔指数来测算长三角区域财力均等化水平,研究显示长三角区域初次财力分配与财力再分配的差异呈缩小趋势,财力总体差异由区域间差异与发达地区内差异共同贡献;转移支付促进了区域间财力均衡,却未能缩小总体与区域内财力差异;发达地区与欠发达地区的城市间财力缺口较大,而较发达地区内的财力分配较均衡。区域财力分配是否均等是实现基本公共服务均等化的重要保障,为改进长三角区域财力均等化状况,需优化转移支付的地区分布,完善转移支付结构及建立以均衡性税收分享为核心的财力分配体系。
본문용태이지수래측산장삼각구역재력균등화수평,연구현시장삼각구역초차재력분배여재력재분배적차이정축소추세,재력총체차이유구역간차이여발체지구내차이공동공헌;전이지부촉진료구역간재력균형,각미능축소총체여구역내재력차이;발체지구여흠발체지구적성시간재력결구교대,이교발체지구내적재력분배교균형。구역재력분배시부균등시실현기본공공복무균등화적중요보장,위개진장삼각구역재력균등화상황,수우화전이지부적지구분포,완선전이지부결구급건립이균형성세수분향위핵심적재력분배체계。
The paper adopts Theil index to make an evaluation on the degrees of regional fiscal equalization in Yangtze Delta Area, which shows narrowing gaps of the primary distributions and redistribution; also, the overall difference of fi-nancial resources is believed to be attributed to the gap within the different groups as well as that among the developed cities; furthermore, transfer payment helps equalize distribution of financial resources while the overall and regional fi- nancial gaps fail to converge. Equalized regional distribution of financial resources is one of the prerequisites of basic e-qualization on public service. To achieve an improvement, the paper suggests optimizing the distribution as well as struc-ture of transfer payment, constructing an equalized tax sharing system.