财政均等化:增值税扩围改革下转移支付方案的选择导向

增值税转型实施后,增值税的扩围改革提上议事日程,这一改革将重构中央和地方的利益格局。在现行财政体制框架下,转移支付制度是弥合地方政府利益受损的有效途径,而不同的转移支付方式将产生不同的政策效应。以1994年分税制改革以来的财政数据为基础,应用SPSS的相关分析,从财政均等化的维度来考量各转移支付方式。为增值税和营业税一体化改革下的转移支付方案选择提供了政策依据,并提出了相关的建议。

Fiscal Equilibrium:A Guide to Transfer Payments in the Enlargement Reform of Value-added Tax

After the transformation of value-added tax,the enlargement reform was on agenda,which will reconstruct the benefit pattern of the central and local governments.In the framework of the existing financial system,the transfer payment system is an effective way to make up for the damaged interests of the local government.And different ways of transfer payment will produce different policy effects.Based on the financial data after the tax system reform in 1994,this paper considers the methods of transfer payment from the dimension of fiscal equalization with the method of correlation analysis in SPSS,thus offering a policy basis for the selection of transfer payment methods under the integration reform of value-added tax and business tax.And it also puts forward some related suggestions.