京津冀协同发展视阈下横向财政转移支付制度的构建

Construction of Horizontal Fiscal Transfer Payment System from the Perspective of Beijing-Tianjin-Hebei Integration

京津冀协同发展离不开三地政府间的财政协作,而现有的财政转移支付制度进一步加剧了京津冀经济圈三地之间的发展差距。鉴于三地政府间财政实力的差距,在完善纵向转移支付的前提下,应适时施行横向财政转移支付,以均衡各地方政府的基本财力。基于这一构想,本文设计了包含基础产业发展资本类、京津冀经济圈扶贫类、产业结构协同类、生态补偿类、政府税收共享类在内的横向财政转移支付体系。

Coordianated development of Beijing-Tianjin-Hebei depends on the financial cooperation among the three governments, while the existing fiscal transfer payment system further exacerbated the gap among the economic circle of. Given the three governments＇ fiscal gap, under the premise of improving the vertical transfer payment, the Beijing-Tianjin-Hebei region should timely implement the horizontal fiscal transfer payment to balance the local govern- ment＇s basic responsibility fulfillment ability. Based on this idea and the existing study, this paper tries to design the in- stitutional framework of horizontal financial transfer payment in the Beijing-Tianjin-Hebei region.