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一、转移支付制度均等化现状狭义的政府间转移支付主要有四种形式:税收返还、专项转移支付、一般性转移支付以及其他转移支付。以中央对省(包括直辖市、自治区,下同)为例(见表1),可以看出,近10年来中央对地方转移支付总额不断增加,财政转移支付支出占财政总支出的比重在43—50%波动,基本保持稳定的水平,增长幅度不明显。从转移支付形式上看,首先,返还性收入占转移支付总额比重呈逐年下降的趋势。一方面,与消费税、增值税增量返还办法有关,主要目的是中央集中“两税”增量以增强宏观调控力度;另一方面,也与其不具备均等化功能的特性相关。其次,专项转移支付比重呈现总体上升态势,拨款目标明确使其发挥了很大的作用,这与我国改革开放以来经济和各项建设事业快速发展的形势相吻合。第三,一般性转移支付作为能够达到均等化目标的最有效手段,虽然呈增加态势,但其占转移支付总额的比重过少,实现财力均等化、
First, the equalization of the transfer payment system The current status of the narrow definition of intergovernmental transfer payments in four forms: tax returns, special transfer payments, general transfer payments and other transfer payments. Taking the central provinces (including municipalities and autonomous regions, the same below) as an example (see Table 1), we can see that the total transfer payments from the central government to the local governments have been increasing in recent 10 years, and the proportion of financial transfer payments to total fiscal expenditures is 43- 50% fluctuations, the basic level remained stable, the growth rate is not obvious. In the form of transfer payment, firstly, the proportion of return-to-total transfer payments has been decreasing year by year. On the one hand, it is related to the methods for the return of consumption tax and increment of value-added tax. The main purpose is to concentrate the “two taxes” in the central government so as to enhance macroeconomic regulation and control; on the other hand, it is also related to its non-equalizing features. Second, the proportion of special transfer payments has shown an overall upward trend. The clear appropriation target has played a very significant role in this regard. This is in line with the rapid economic development and various construction projects in our country since the reform and opening up. Thirdly, as the most effective means of achieving the goal of equalization, general transfer payment, although in an increasing trend, takes up too little part of the total transfer payment to achieve the equalization of financial resources,