京津冀协同发展视阈下横向财政转移支付制度的构建

发布时间：2018-06-19 02:37

本文选题：京津冀区域 + 协同发展　；参考：《改革与战略》2016年01期

【摘要】：京津冀协同发展离不开三地政府间的财政协作,而现有的财政转移支付制度进一步加剧了京津冀经济圈三地之间的发展差距。鉴于三地政府间财政实力的差距,在完善纵向转移支付的前提下,应适时施行横向财政转移支付,以均衡各地方政府的基本财力。京津冀横向财政转移支付体系的内容应包括基础产业发展资本类、扶贫类、以产业结构协同发展为目标的、以生态补偿为目的的以及辖区间政府税收共享类等各种类型横向财政转移支付。要建立科学规范的转移支付法律制度,优化政府间财政转移支付结构,建立科学的转移支付分配体系。
[Abstract]:The coordinated development of Beijing-Tianjin-Hebei is inseparable from the fiscal cooperation among the three governments, and the existing financial transfer payment system has further aggravated the development gap among the three places in the Beijing-Tianjin-Hebei economic circle. In view of the gap between the three governments' financial strength, under the premise of perfecting the vertical transfer payment, the horizontal fiscal transfer payment should be carried out in good time to balance the basic financial resources of the local governments. The content of the horizontal fiscal transfer payment system of Beijing-Tianjin-Hebei should include the basic industry development capital category, the poverty alleviation category, and the goal of coordinated development of industrial structure. For the purpose of ecological compensation and government tax sharing between jurisdictions and other types of horizontal fiscal transfer payment. It is necessary to establish a scientific and standardized legal system of transfer payment, optimize the structure of intergovernmental financial transfer payment, and establish a scientific system of transfer payment distribution.
【作者单位】：河北金融学院保险系;河北金融学院经济贸易系;
【基金】：2015年度教育部人文社会科学规划基金项目“京津冀协同发展的财政合作机制构建”(项目编号:15YJA790012)的阶段性成果
【分类号】：F812.2

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