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本文对分税制财政体制中两个最重要的因素(地方自有收入和转移支付收入)进行了经验分析。研究结论显示:分税制财政体制并没有自动稳定经济的功能,但这一矛盾被大量的专项转移支付缓解了。专项转移支付属于相机抉择范畴,使地方的经济发展过度依赖中央。因此,本文认为:在分税制财政体制中安排自动稳定机制应该是改革的方向。
This article analyzes the two most important factors in the tax-sharing system (local self-owned income and transfer payment income). The conclusion of the study shows that the tax-sharing fiscal system does not automatically stabilize the economy, but this contradiction has been eased by a large number of special transfer payments. Special transfer payments belong to the category of camera choice, making the local economic development over-reliance on the central government. Therefore, this paper argues that arranging an automatic stabilization mechanism in the tax-sharing financial system should be the direction of reform.