改革转移支付制度:基于公共服务均等化的分析

我国分税制改革以来,转移支付制度发挥了其应有的作用,但转移支付制度需要进一步改革。基于公共服务均等化要求,应强化我国转移支付地区间横向均衡功能,同时转移支付支付制度改革应作为规范政府间财政关系改革整体中的一个部分协调进行;应依据性质对转移支付归类,一类为用于解决纵向和横向不均衡问题的均衡性转移支付,另一类为解决外溢性等问题的专项转移支付。

Reform of Intergovernmental Transfers System Based on the Analysis of Equalization of Public Services

Since tax-sharing reform of China in 1994,intergovernmental transfer has played its proper role,but it should be further reformed.Based on the requirements of equalization of public services,the function of transfer payment to achieve horizontal fiscal balance should be strengthened,simultaneously the transfer system reform should be taken as a part in the whole reform to standardize intergovernmental fiscal relations;The transfer payment should be classified based on the nature,one is general transfer to be used in solving intergovernmental longitudinal and transverse gap in financial power,another is the special appropriation as a way to combat the externalities.