基于财政均等的中国政府间转移支付制度优化

Fiscal Equalization and Intergovernmental Transfer System Optimization in China

虽然近年来中央财政对地方转移支付的绝对额随着经济发展水平的提高而不断增长,但实证分析的结果表明,中国地区间财政能力差距却日益扩大。为了缩小地区间财政差异,有必要对作为财政均等化主要手段的转移支付制度加以改进,逐步弱化目前以税收返还加专项资金配套为主的转移支付模式,构建以均等化为目标的转移支付体系。为使改革方案在政治上具有更高的可接受性,可以设定中央对地方资金返还的最小数额,并根据不同地区的财政能力加以适当调整。

The result of empirical study indicates that the jurisdictional disparity of fiscal capacity in China has been enlarged in the recent years although the total amount of central government grant has increased with the development of economy. The defects of intergovernmental transfer system that is a main means of equalization contribute to this phenomenon. It is necessary to construct an equalization transfer system, forgo the grant made up mainly of tax repay and earmarked fund, set a minimum amount for central government to allocate funds and made appropriate adjustment according to regional fiscal capacity and feasible political environment.