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 Based on 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。京津冀横向财政转移支付体系的内容应包括基础产业发展资本类、扶贫类、以产业结构协同发展为目标的、以生态补偿为目的的以及辖区间政府税收共享类等各种类型横向财政转移支付。要建立科学规范的转移支付法律制度,优化政府间财政转移支付结构,建立科学的转移支付分配体系。

Collaborative development of Beijing-Tianjin-Hebei depends on the financial cooperation among the three local governments, while the existing fiscal transfer payment system further exacerbated the gap among the economic circle of Beijing-Tianjin- Hebei. Fiscal equalization is to eliminate fiscal gap, a task of which is to realize the equal basic financial resources. The Beijing-Tianjin- Hebei region should timely implement the horizontal fiscal transfer payment to balance the local government＇s basic responsibility fulfillment ability. The content of horizontal fiscal transfer payment system includes infrastructure, poverty supporting, industrial collaborative development, ecological compensation and local governmental taxation share system. We should establish law system for transfer payment, optimize the structure and distribution system.