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在分税制体制下,财政转移支付制度设计的一个重要出发点就是为地方税收努力提供足够的激励强度,但这同时也导致了地区间经济发展的差距进一步扩大。国家提出要推进基本公共服务的均等化,其目的就是实现财政资源的平等,这意味着地区间财政能力的平衡将成为未来基本公共服务均等化进程的一个重要组成内容。针对当前转移支付体制改革的建议是:控制税收返还规模,完善税收返还公式设计;逐步扩大一般性转移支付比重;控制并逐步减少专项支付比重。
Under the tax-sharing system, an important starting point for the design of the fiscal transfer payment system is to provide adequate incentives for local tax efforts, but this also leads to the further widening of the disparity in economic development among regions. The state proposes to promote the equalization of basic public services with the aim of achieving equal financial resources, which means that the balance of financial capabilities among regions will become an important component of the equalization process of basic public services in the future. Proposals for the reform of the current transfer payment system are: control the size of tax returns, improve tax return formula design; gradually expand the proportion of general transfer payments; control and gradually reduce the proportion of special payments.