CAJ | 학술논문

自实行分税制以来，我国逐步建立起了一套财政转移支付体系以满足地方政府运行和公共服务提供的需要，但这些数额巨大的转移支付体系对收入分配的作用如何？文章在已有数据的条件下，首先利用离均差等指标分析了财政转移支付对省际间财力不均等调节作用的情况，其次利用相关分析方法对财政转移支付结构与收入分配公平关系进行了实证研究，试图找到不同转移支付类别在收入分配公平中的作用。研究发现，财政转移支付从总体看在一定程度上遵从了均等化原则，但对不同省份的作用是不一样的；转移支付对农村收入分配公平的作用比较大，财力性转移支付、专项转移支付对收入差距的影响大于税收返还。
자실행분세제이래，아국축보건립기료일투재정전이지부체계이만족지방정부운행화공공복무제공적수요，단저사수액거대적전이지부체계대수입분배적작용여하？문장재이유수거적조건하，수선이용리균차등지표분석료재정전이지부대성제간재력불균등조절작용적정황，기차이용상관분석방법대재정전이지부결구여수입분배공평관계진행료실증연구，시도조도불동전이지부유별재수입분배공평중적작용。연구발현，재정전이지부종총체간재일정정도상준종료균등화원칙，단대불동성빈적작용시불일양적；전이지부대농촌수입분배공평적작용비교대，재력성전이지부、전항전이지부대수입차거적영향대우세수반환。
Since the introduction of a tax distribution system, China has gradually established a set of fiscal transfer payment systems to meet the needs of local governments and public services. But what role do these payment transfer systems play in the distribution of income？ Based on the existing data, this paper first uses the mean deviation index to analyze the role of transfer payments in regulating provincial financial inequality, then uses the correlation analysis method to conduct an empirical study of the relationship between the structure of fiscal transfer payments and fair income distribution, and attempts to distinguish the role of different transfer payment categories in fair income distribution. The study found that, overall, fiscal transfer payments comply with the equalization principle to a certain extent, but the role in different provinces is not the same; the role of transfer payments in the equitable distribution of rural income is significant; and fiscal transfer payments and special transfer payments have a larger influence on the income gap than tax returns.