对四川省省级主体功能区财政政策的建议

Recommendations to the Fiscal Policy of Sichuan Main Functional Areas

推进形成主体功能区战略是全面贯彻落实科学发展观的重大举措,财政政策是主要的制度保障,建立与主体功能区建设相适应的财政管理体制难点在于完善省级主体功能区财政体制。本文以四川省为例,设计了省级主体功能区财政政策的框架,并且提出了均衡性转移支付、一般性转移支付、专项转移支付、税收返还制度进行公式化、标准化运作的方法。

It is one of the major initiatives to comprehensively implement the scientific concept of development by promoting the strategy for the formation of the main functional areas, and the fiscal policy is the key safeguard of the system ; however, success or failure to establish a financial management system compatible with the construction of the main functional areas lies in the construction of a perfect financial system at the provincial level. Taking Sichuan Province as an example, this article works out the fiscal policy framework of the main functional areas, and puts forward some standardized and formulized operation ways of the balanced transfer payments, general transfer payments, special transfer payments, and tax return system.