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通过财政转移支付,会影响各地区财政能力的均等化水平,进而影响地区公共服务均等化的实现程度。本文通过对广东省转移支付现状的分析和对地区间转移支付均等化效应的检验,初步分析了广东省各地区间转移支付的均等化效应。研究表明,财政转移支付对各地区间的财政能力差异具有一定均等化效应。同时,从分项转移支付效果来看,财力性转移支付的财力均等化效应最强,专项转移支付次之,税收返还效应最差。
Through fiscal transfer payments, the level of equalization of financial capacity in various regions will be affected, thereby affecting the degree of the equalization of public services in the region. Based on the analysis of the current situation of transfer payment in Guangdong Province and the test of the equalization effect of the transfer payment between regions, this paper analyzes the equalization effect of transfer payment among different regions in Guangdong. The research shows that the fiscal transfer payment has a certain equalization effect on the differences in financial capabilities among different regions. At the same time, from the perspective of the sub-payment transfer effect, financial transfer payment has the strongest financial equalization effect, followed by special transfer payment, with the worst tax return effect.