我国地区间的财力差异——基于地方税体系与转移支付体系的比较分析被引量：23

Fiscal Disparity among Regions in China——Comparative Analysis between Local Tax System and Transfer Payment System

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摘要和谐社会的建设客观上要求各地居民享有相对均等的公共服务水平,各地公共服务水平的差异主要是由以财政支出量为指标的财力差异决定的。我们测算了地方税收入各项目和转移支付体系各项目对地区间财政支出差异的相对贡献,以期为缩小地区财力差异和优化财政转移支付体系结构提供科学依据。 It is necessary to construct harmonious society for China that inhabitants among each region should enjoy equitable public services relatively. The disparity of public services in each region is decided by the difference of fiscal capability defined with the quantity of fiscal expenditure. This article tries to measure the relative contribution on the disparity of fiseal expenditure for the local tax and the transfer payment system, and provides reasonable foundation for the reduce of fiscal disparity among regions and the structural optimization of the transfer payment system.

作者胡怡建张伦伦

机构地区上海财经大学公共经济与管理学院南京财经大学财政税务学院

出处《山西财经大学学报》 CSSCI 2007年第7期17-22,共6页 Journal of Shanxi University of Finance and Economics

关键词财力差异地方税体系转移支付体系 fiscal disparity local tax system transfer payment system

分类号 F810.42 [经济管理—财政学]

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