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我国财政转移支付制度缘于1994年实行的分税制改革,主要致力于地区间基本公共服务均等化目标的实现。关于财政转移支付目标的界定与实施效果在学术界多有争议。本文以2009年公开数据为标的,以分税制集中地区收入增量与地区间再分配两大环节为数据分析的基本维度,对我国现行财政结算体制下36个独立结算单位在分税制框架下的政策实施效果进行分析,以此说明财政转移支付的实施绩效。
Due to the reform of the tax-sharing system implemented in 1994, the fiscal transfer payment system in our country focuses on the realization of the goal of equalization of basic public services in different regions. There are many controversies in academia about the definition and implementation of the target of fiscal transfer payment. Based on the open data in 2009, this paper takes the two dimensions of income increase and redistribution among regions in the distribution tax system as the basic dimensions of data analysis. In the current fiscal settlement system, the implementation of the policy of 36 independent settlement units under the tax sharing system Effect analysis, in order to illustrate the performance of fiscal transfer payment performance.