甘肃省财政转移支付对居民收入差距的影响研究

Effect of Financial Transfer Payment on the Income Gap of Residents in Gansu Province

党的十八届三中全会明确提出要加快健全以税收、社会保障、转移支付为主要手段的再分配调节机制。财政转移支付对经济发展和居民生活均具有重要影响,是缩小城乡居民收入差距的重要手段。从理论层面阐明了财政转移支付对居民收入差距的影响效应,并采用2016-2018年甘肃省14个地级市的面板数据从实证角度进行检验。研究发现,甘肃省财政转移支付总量显著缩小了城乡居民收入差距,其中,一般性转移支付的政策效应最为明显,专项转移支付次之,税收返还的政策效应不够显著。根据研究结果提出建议:应该积极争取增加财政转移支付总量,并且调整财政转移支付结构、提高资金使用效率、加强资金使用监督。

The Third Plenary Session of the 18th CPC Central Committee proposed to speed up and improve the redistribution adjustment mechanism with tax,social security and transfer payment as the main means.Fiscal transfer payment has an impact on economic development and residents’life,and it is a means to narrow the income gap between urban and rural residents.This paper expounds the effect of fiscal transfer payment on residents’income gap,and uses the panel data of 14 cities in Gansu Province from 2016 to 2018 to test it from an empirical point of view.The results show that the total amount of fiscal transfer payment in Gansu reduces the income gap between urban and rural residents.The policy effect of general transfer payment is the most obvious,followed by special transfer payment,and the policy effect of tax return is not significant.According to the research results,we should strive to increase the total amount of financial transfer payment,adjust the structure of financial transfer payment,improve the efficiency of fund use,and strengthen the supervision of fund use.