转移支付制度改革对政府环保支出影响分析

Analysis on the Effects of Transfer Payment System Reform to Government Expenditure on Environmental Protection

党的十八届三中全会从全局和战略高度强调深化财税体制改革,完善一般性转移支付增长机制,清理、整合、规范专项转移支付项目。近年来,中央财政专项转移支付占中央政府环保支出的比例达到45%左右,伴随专项转移支付的压缩整合,将波及近一半的中央政府环保支出。而一般性转移支付的递增,受地方政府投资偏好影响,若无约束性的支出政策规定,有可能被基层和财政保障情况较差的地区"统筹"用于其他经济社会事务,将对地方政府环保支出和环保部门经费保障产生阵痛影响,不利于带动企业和社会进行环境保护投资,导致全社会环保投资总量不足。

Deepening fiscal and taxation system reform, improving the growth mechanism of general transfer payment, cleaning, integration, and standardizing special transfer payment, from the standing of strategy and the overall situation, have been emphasized during the Third Plenary Session of the 18 th CPC Central Committee. In recent years, special transfer payment accounted for 45% percent of total environmental expenditure from central government. With the integration and compression of special transfer payment, nearly half of the environmental expenditure from central government will be affected. At the same time, if there is not binding expenditure policy, the increasing of general transfer payment, being subjected to investment preferences from local government, is likely to be ＂co-ordination＂ to other economic and social affairs in the grassroots and the regions of worse financial security. The a bove condition will lead to throes impact on environmental expenditure from local government and environmental protection departments, and be not conducive to drive investment from enterprises and society, and cause the total lack of environmental protection investment from the whole society.