长三角区域财力均等化考量

本文用泰尔指数来测算长三角区域财力均等化水平,研究显示长三角区域初次财力分配与财力再分配的差异呈缩小趋势,财力总体差异由区域间差异与发达地区内差异共同贡献;转移支付促进了区域间财力均衡,却未能缩小总体与区域内财力差异;发达地区与欠发达地区的城市间财力缺口较大,而较发达地区内的财力分配较均衡。区域财力分配是否均等是实现基本公共服务均等化的重要保障,为改进长三角区域财力均等化状况,需优化转移支付的地区分布,完善转移支付结构及建立以均衡性税收分享为核心的财力分配体系。

Thinking of Regional Fiscal Equalization in Yangtze Delta Area

The paper adopts Theil index to make an evaluation on the degrees of regional fiscal equalization in Yangtze Delta Area,which shows narrowing gaps of the primary distributions and redistribution;also,the overall difference of financial resources is believed to be attributed to the gap within the different groups as well as that among the developed cities;furthermore,transfer payment helps equalize distribution of financial resources while the overall and regional financial gaps fail to converge.Equalized regional distribution of financial resources is one of the prerequisites of basic equalization on public service.To achieve an improvement,the paper suggests optimizing the distribution as well as structure of transfer payment,constructing an equalized tax sharing system.