区域间税收分配与财政转移支付探析

An Analysis on Regional Tax Allocation and Financial Transfer Payment

本文首先阐述了税收分配与财政转移支付的基本概念、两者之间的关系、当前的分配模式及特点,进而选取了几个有代表性的区域间税收分配案例进行了实证研究,最后在借鉴国外区域间税收分配和财政转移支付成功做法的基础上,就我国应如何建立和完善区域间税收分配制度提出了总体思路及建议。

This paper first analyzes basic defini-tions of tax allocation and financial transfer payment,their relations,current modes of allocation as well as their respective characteristics. Furthermore it chooses some representative cases in respect of regional tax allocation for a positive study. Finally,on the basis of drawing upon references of regional tax allocation and financial transfer payment in foreign countries,the paper puts forward an overall plan and some suggestions on establishing and perfecting regional tax allocation system in China.