根据1993-2011年县级财税数据,利用基尼系数收入来源分解方法,研究我国税收返还和转移支付均等作用。研究发现:税收返还和转移支付在2004年以后起到财力均等化作用,但仍未打破固有分配格局,向财力薄弱地区倾斜不够;转移支付存在规模效应,规模是转移支付发挥较强均等作用的基础;专项转移支付均等效应不理想,但一般性转移支付均等效果较强,税收返还由于其自身分配机制设计而导致其均等作用也较强;一般性转移支付各项目财力均等效应普遍较强,均衡性转移支付规模较大,因而也体现出较强财力均等效应;我国转移支付改革取得了一定效果,整体分配均等效果有所优化,但向财力薄弱倾斜不够,因而转移支付制度需根本性改革,才能显著提高转移支付横向均衡效果。 According to the county-level fiscal and taxation data from 1993 to 2011, this paper uses the Gini coefficient income source decomposition method to study the equal effect of tax return and transfer payment in China. The study found that tax return and transfer payment play an equal role in financial resources after 2004, but the pattern of inherent distribution has not been broken yet, and there is not enough tilt to the regions with weak financial resources. The transfer payment has the scale effect that the transfer payment plays a strong equal role The basic equalization effect of special transfer payment is not ideal, but the general transfer payment is equally effective, tax return due to its own distribution mechanism design and its equal role is also stronger; general transfer payment of the project financial generalization effect is generally strong, The balanced transfer payment has a large scale and thus shows a strong financial parity effect. The reform of transfer payment in China has achieved some results. The overall distributional equalization effect has been optimized. However, due to the lack of sufficient financial resources, the transfer payment system needs to be fundamentally reformed , We can significantly improve the horizontal balance of transfer payments.