区域间义务教育均衡的促进——基于个人所得税横向转移支付的设想

Promoting the Balance of Compulsory Education among Regions:Based on the Assumption of Horizontal Transfer Payment of Personal Income Tax

中国虽然已经普及了义务教育,但是发展不均衡.以义务教育与个人所得税之间的联系为切入点,通过空间计量方法探讨了两者之间的空间关联,研究发现:1)全国范围内,义务教育支出对个人所得税收入有正向影响,并且存在着显著的正向溢出效应;2)分区域看,东部情况和全国情况一致,中部、西部两者间不存在显著的关系.基于两者的空间关系,提出个人所得税部分款项横向转移的设想,以省际划分,建立数量关系,推导个人所得税款项转移系数.

Although compulsory education has been popularized in China,its development is uneven.Starting from the relationship between compulsory education and personal income tax,this paper explores the spatial relationship between them by means of spatial measurement.Ⅰ.Nationwide,compulsory education expenditure has a positive impact on personal income tax income,and there is a significant positive spillover effect.Ⅱ.Regionally,the situation in the East is consistent with that in the whole country,and there is no significant relationship between the central and Western regions.Based on the spatial relationship between the two,this paper puts forward the assumption of horizontal transfer of part of personal income tax,establishes quantitative relationship and deduces the transfer coefficient of personal income tax by dividing provinces.