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通过1999~2004年的县级数据,测算了东部六省的省内县际间初始财力差异、最终财力差异及其构成。为了进一步缩小省内县际间最终财力差异,东部六省应该采取三项主要的政策措施:适当收入集权以缩小县际间初始财力差异;减少保护既得利益的税收返还;增加和改进因素法转移支付的分配。
Based on the county-level data from 1999 to 2004, the differences of initial financial resources, final financial differences and their composition among the six provinces in the eastern part of China were calculated. In order to further reduce the ultimate financial differences between the prefectures and the prefectures in the province, three major policies and measures should be taken by the six eastern provinces: appropriate revenue centralization to reduce the initial financial differences between counties; the reduction of tax rebates for the protection of vested interests; the increase and improvement of the transfer of factor laws Distribution of payments.