| 我国地区间的财力差异——基于地方税体系与转移支付体系的比较分析 |
| |
| 引用本文： | 胡怡建,张伦伦.我国地区间的财力差异——基于地方税体系与转移支付体系的比较分析[J].山西财经大学学报,2007,29(7):17-22. |
| |
| 作者姓名： | 胡怡建 张伦伦 |
| |
| 作者单位： | 1. 上海财经大学,公共经济与管理学院,上海,200092
2. 南京财经大学,财政税务学院,江苏,南京,210046 |
| |
| 摘 要： | 和谐社会的建设客观上要求各地居民享有相对均等的公共服务水平,各地公共服务水平的差异主要是由以财政支出量为指标的财力差异决定的。我们测算了地方税收入各项目和转移支付体系各项目对地区间财政支出差异的相对贡献,以期为缩小地区财力差异和优化财政转移支付体系结构提供科学依据。
|
| 关 键 词： | 财力差异 地方税体系 转移支付体系 |
| 文章编号： | 1007-9556（2007）07-0017-06 |
| 收稿时间： | 2007-05-20 |
| 修稿时间： | 2007年5月20日 |
Fiscal Disparity among Regions in China——Comparative Analysis between Local Tax System and Transfer Payment System |
| |
| HU Yi-jian,ZHANG Lun-lun.Fiscal Disparity among Regions in China——Comparative Analysis between Local Tax System and Transfer Payment System[J].Journal of Shanxi Finance and Economics University,2007,29(7):17-22. |
| |
| Authors: | HU Yi-jian ZHANG Lun-lun |
| |
| Institution: | 1. School of Pubhc Economy and Administration, Shanghai University of Finance and Economics, Shanghai 200092; 2. School of Fiscal Tax, Nanjin University of Finance and Economics, Nanjing 210046, China |
| |
| Abstract: | It is necessary to construct harmonious society for China that inhabitants among each region should enjoy equitable public services relatively.The disparity of public services in each region is decided by the difference of fiscal capability defined with the quantity of fiscal expenditure.This article tries to measure the relative contribution on the disparity of fiscal expenditure for the local tax and the transfer payment system,and provides reasonable foundation for the reduce of fiscal disparity among regions and the structural optimization of the transfer payment system. |
| |
| Keywords: | fiscal disparity local tax system transfer payment system |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
