基于区域财政自给能力均等化视角的转移支付制度改革

我国东中西部地区财政自给能力均显不足且依次递减，但中央转移支付总体上并未实现与各地区的财政自给能力的负相关关系。地方上解与区域财政自给能力负相关性较强，但应予以适当调整。税收返还降低了中央转移支付与区域财政自给能力的负相关性，应适时取消。一般性转移支付与区域财政自给能力的负相关性最强，应扩大一般性转移支付规模。专项转移支付有较强的负相关性，应不断缩小规模。

The Reform on China' s Transfer Payment System Based on Regional Fiscal Self-support Ability Equalization

The fiscal support ability of east, mid and west parts of our country are obviously insufficient and decreases progressively in turn, but the central transfer payment has not realized inverse correlation with fiscal self - support ability in various local as a whole. Because it is stronger relevance to the regional fiscal self- support ability, the local solution should be adjusted properly. The tax revenue returned have reduced inverse correlation between the central transfer payment and the region fiscal support ability, thus it should be cancelled at the right moment. The general transfer payment is the strongest inverse correlation to the regional fiscal self-support ability; its scale should be expanded. The special transfer payment has the stronger inverse relevance but its scale should be reduced.