广东省财政转移支付的均等化效果研究

发布时间：2018-06-03 16:59

本文选题：财政转移支付 + 均等化　；参考：《广东外语外贸大学》2014年硕士论文

【摘要】：1994年中国进行了分税制改革，顺应这种改革，国家也建立起以保障分税制改革为重点的政府间转移支付制度。与此同时各省级政府也在参照中央的转移支付制度的基础上，并结合本省的财政能力以及特点制定了各自在政府间转移支付的暂行办法。尽管广东省是我国经济最发达与创造税收最多的省份之一，省内区域间的发展并不均衡：东南部沿海地区经济发达、发展程度高，而粤东、粤西与粤北山区地带则发展落后，因此造成地市间的财力差距较大。为缩小广东省各地市间的财力差距，，在中央转移支付办法的指导下，结合本省财政能力现状，1996年广东省曾出台《广东省财政转移支付实施方案》，初步建立起省级对市县级的财政转移支付制度框架。这种制度一度在平衡广东省各地市间财力差距上发挥过积极作用，但随着政策落地的深入，在实践中出现越来越多的现实问题，极大地影响了财政转移支付的实际效果。在此背景下，有必要对广东省的财政转移支付情况进行研究。本文首先在阅读整理国内外学者对财政转移支付均等化效果研究成果的基础上，又搜集与挖掘广东省财政转移支付的相关数据，以探明广东省财政转移支付现状。发现广东省的财政转移支付在规模、结构与分配等方面都存在不合理现象，内部差异大，特别是落后地区的财政自给能力较弱，财政缺口严重。然后，文章以财力均等化为主要分析点，从整体与分项两个角度对广东省财政转移支付的均等化进行定量研究。研究显示，广东省财政转移支付均等化的总体效果不理想，其中分项均等化效果最好的是财力性转移支付，专项转移支付次之，税收返还的作用最弱。基于以上分析，文章在最后为进一步促进提高我省财政转移支付均等化效果提出政策性建议。
[Abstract]:In 1994, China carried out the reform of tax distribution system, and the government also established the intergovernmental transfer payment system, which focused on the reform of the tax distribution system. At the same time, the provincial governments also draw up their interim methods of inter-governmental transfer payment according to the central transfer payment system and the financial capacity and characteristics of the province. Although Guangdong is one of the most economically developed and tax-generating provinces in China, the development of the regions in the province is not balanced: the southeast coastal areas are economically developed and have a high level of development, while the eastern, western and northern mountainous regions of Guangdong lag behind in their development. As a result, the financial gap between prefectures and cities is large. In order to narrow the financial gap between cities and prefectures in Guangdong Province, under the guidance of the central transfer payment system, According to the present situation of fiscal capacity of this province, Guangdong Province issued the "implementation Plan of Fiscal transfer payment in Guangdong Province" in 1996, and preliminarily set up the system framework of fiscal transfer payment at provincial to city and county level. This system once played an active role in balancing the financial gap between different cities in Guangdong Province, but with the deepening of the policy, more and more practical problems appeared in practice, which greatly affected the actual effect of financial transfer payment. In this context, it is necessary to study the financial transfer payment in Guangdong Province. On the basis of reading and sorting out the results of the research on the equalization effect of fiscal transfer payment, this paper collects and excavates the relevant data of financial transfer payment in Guangdong Province, in order to find out the current situation of fiscal transfer payment in Guangdong Province. It is found that the scale, structure and distribution of fiscal transfer payment in Guangdong Province are unreasonable, and the internal differences are large, especially in the backward areas, the financial self-sufficiency is weak, and the financial gap is serious. Then, taking the equalization of financial resources as the main point of analysis, this paper makes a quantitative study on the equalization of financial transfer payment in Guangdong Province from the perspective of the whole and the itemized. The research shows that the overall effect of the equalization of fiscal transfer payment in Guangdong Province is not ideal, among which the financial transfer payment is the best, the special transfer payment is the second, and the effect of tax return is the weakest. Based on the above analysis, the paper puts forward some policy suggestions for further promoting the equalization effect of fiscal transfer payment in our province.
【学位授予单位】：广东外语外贸大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45

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