我国财政转移支付若干问题探讨——基于文献综述视角

Several Problems About Fiscal Transfer in China——from the Perspective of Literature

我国财政转移支付最主要的目标是基本公共服务均等化,均等化的基本公共服务范围和服务水平应与我国经济发展水平相适应,影响人们生存和发展的公共服务应优先提供,影响人们起点公平的公共服务应达到较高水平。我国应建立以纵向为主、纵横交错的转移支付模式,转移支付方式要根据转移支付目标而定。我国目前转移支付效果不太理想,改革的方向是：以一般性转移支付为主,完善标准支出计算指标体系;制定专项转移支付分配指标体系;取消税收返还。

The main goal of fiscal transfer in China is the equalization of basic public services,the scope and level of which should be suited to China＇s economic development level,that is,those affecting people＇s survival and development should be given priority and those affecting people from a fair should reach a higher level.China should establish a vertically oriented and mixed with horizontal pattern transfer payment,and the way of transfer payment should be chosen according to the goal of fiscal transfer.China＇s current transfer payment is less than ideal results,so the writer considers the direction of reform are that the general transfer payment should be as the main one,and the indicator systems of the standard expenditure should be improved;the indicator systems of specific transfer payments allocation should be developed;tax return should be cancelled.