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浅议分税制对我国基本公共服务均等化的影响
引用本文:叶倩瑜. 浅议分税制对我国基本公共服务均等化的影响[J]. 湖南财经高等专科学校学报, 2009, 25(5): 84-86
作者姓名:叶倩瑜
作者单位:中南财经政法大学,政税务学院,湖北,武汉,430073
摘    要:分税制是我国财税体制改革史上一次具有里程碑意义的制度创新,它对于完善我国的财税体制、规范政府间的分配秩序以及提高中央财政收入起到了积极的作用。它通过左右地方政府的财政能力以及支出偏好而对我国的基本公共服务供给状况产生影响。通过测算分税制改革以来地方财政支出的变异系数和均等化系数来分析各省市由于分税制带来的财政能力不均等所导致的公共服务供给能力的差异及其原因。建议通过采取改善我国转移支付体系、重新划分共享税与中央税和加强地方政府的公共服务供给体系的建设等措施来实现基本公共服务均等化。

关 键 词:分税制  公共服务均等化  转移支付

An Analysis of the Influence of System of Tax Distribution on the Equal Access to Basic Public Services
YE Qian-yu. An Analysis of the Influence of System of Tax Distribution on the Equal Access to Basic Public Services[J]. Journal of Hunan Financial and Economic College, 2009, 25(5): 84-86
Authors:YE Qian-yu
Affiliation:YE Qian - yu (School of Public Finance and Taxation, Zhongnan University of Economics and Law, Wuhan Hubei 430073)
Abstract:As the milestone in the history of Chinese financial and taxation system reform, system of tax distribution plays an active part in the perfecting of Chinese financial and taxation system, regulating the distribution of governments and improvement of government receipts. But it influences the availability of basic public service through controlling the fiscal capacity and expenditure. This paper analyses the differences of the availability of basic public service of different provinces caused by unequal fiscal capacity through measuring the coefficient variation and equalization of fiscal expenditure since the reform of system of tax distribution. It also advises that the equal access to basic public services should be realized through improving transfer payment system, redistricting shared tax and central tax and strengthening public service availability system of local governments.
Keywords:system of tax distribution  the equal access to basic public services  transfer payment
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