云南省省以下政府间财政转移支付制度研究
发布时间：2019-06-28 09:57
【摘要】：1994年分税制改革以来,从中央到各省都建立了政府间的转移支付制度。根据财政转移支付理论,财政转移支付制度作为政府间关系的重要组成部分,主要作用是对宏观经济进行调控、矫正地方公共产品的外部性、弥补基层财政资金缺口、推动财力在纵向和横向上的均衡以达到促进公共服务均等化的目的。分税制改革以来,云南省建立了省对下转移支付制度体系,转移支付在推动省级重大政策的实施、调控全省经济社会发展、增强全省各州(市)、基层政府财力,推进公共服务均等化等方面发挥了重要作用。 随着经济社会的不断发展,财政转移支付制度在运行过程中也暴露出了一些问题,这也制约了转移支付在促进均等化等方面发挥应有的作用。虽然中央和云南省都对转移支付制度进行了一些调整和完善,但是仅仅是工作机制的调整,没有涉及到原有体制框架的改变。当初为了减少改革阻力而保留税收返还、原体制补助等过渡色彩非常浓重的方式在20年后依然存在,专项转移支付无论是项目还是规模都迅速增加、比重不断增加,一般性转移支付中部分项目的均等化作用弱化。这些问题的存在都可以在原体制中找到根源。因此,对政府间财政转移支付体系的改革和完善迫在眉睫。 党的十八届三中全会对于全面深化改革进行了安排部署,把财税体制改革放到了极其重要的位置。作为财税体制中的重要环节,必须加快研究如何对现有的政府间财政转移支付制度进行改革。当前,许多国内学者对转移支付进行了研究,研究对象主要是中央对地方的转移支付；对省以下转移支付的研究大多是放到省以下财政体制中一同考虑,没有单独研究。可以说,目前对省以下财政转移支付的研究相对较少。从实践方面看,全国人大已经通过了《中华人民共和国预算法》修正案,对转移支付制度也有新的要求；根据中央财税体制改革的总体思路,云南省在省对下转移支付改革方面进行了探索,为下一步改革积累经验。本文对云南省当前的省以下转移支付制度运行情况进行研究,并尝试提出自己对今后省以下转移支付制度改革的理解和建议,力求能够为云南财税体制改革作一点贡献。 本文运用公共财政理论、地方公共产品理论、基本公共服务均等化理论等论述了转移支付在各地政治、经济、社会发展中的重要作用,根据云南实际情况,提出了下一步省以下转移支付制度改革的目标、原则、路径选择和保障机制。全文分为五个部分,首先介绍选题的背景和意义；其次介绍了国内外对转移支付的研究情况,对转移支付的理论进行介绍、以及对一些重要的概念进行了界定；第三部分主要是结合实际,对转移支付制度的作用进行了分析；第四部分对云南省的财政转移支付情况进行了实证研究,得出了目前的体制在促进发展方面起到了积极作用,但是随着形势的发展已经不适应当前的发展需要,亟需改革；第五部分提出了省以下改革转移支付制度的一些思考和建议。
[Abstract]:Since the reform of the tax system in 1994, the transfer payment system between the governments has been established from the central to the provinces. According to the theory of financial transfer and payment, the system of financial transfer payment is an important part of the relationship between the government. The main function is to control the macro-economy, to correct the externality of local public goods and to make up for the gap of the financial fund of the base. To promote the balance of financial resources in the longitudinal and horizontal direction to achieve the purpose of promoting the equalization of public services. Since the reform of the tax-sharing system, Yunnan Province has set up a system of provincial-to-lower transfer payment system, transfer payment to promote the implementation of the provincial major policy, regulate the economic and social development of the whole province, and strengthen the financial resources of the state (city) and the grass-roots government of the whole province. It has played an important role in promoting the equalization of public services. With the development of the economy and society, the financial transfer payment system has also exposed some problems in the course of operation, which also restricts the transfer payment to play the due role in the promotion of equalization. In addition, although the central and Yunnan provinces have made some adjustments and improvements to the transfer payment system, it is only the adjustment of the working mechanism, which is not related to the change of the original institutional framework In order to reduce the resistance of the reform and to reserve the return of the tax, the transition color, such as the original system subsidy, still exists after 20 years. The special transfer payment will increase rapidly and the specific gravity will increase. The equalization effect of some items in the general transfer payment is weak The existence of these problems can be found in the original system Therefore, the reform and perfection of the payment system of the intergovernmental financial transfer payment system The Third Plenary Session of the 18th Plenary Session of the CPC Central Committee of the Communist Party of China has arranged and deployed the comprehensive reform, and put the reform of the fiscal and taxation system very important As an important part of the fiscal and taxation system, it is necessary to speed up the research on how to pay the current system of financial transfer between the government and the government. Bank reform. At present, many domestic scholars have studied the transfer payment, and the research object is mainly the transfer payment of the central to the local; most of the research on the transfer payment in the province is put into consideration together with the following financial system: no one Sudoku study. It can be said that the current study on the payment of the following financial transfers in the province In view of the practical aspect, the National People's Congress has adopted the Pre-algorithm> Amendment of the People's Republic of China, and has a new requirement for the transfer payment system; according to the overall thinking of the central fiscal and taxation system reform, Yunnan Province has carried out the reform of the lower transfer payment in the province The exploration is to change the product for the next step This paper studies the operation of the transfer payment system in the current province of Yunnan Province, and tries to put forward its understanding and suggestions on the reform of the following transfer payment system in the future, and try to make it possible for the reform of the fiscal and taxation system in Yunnan. This paper discusses the important role of transfer payment in the political, economic and social development of various regions by using the theory of public finance, the theory of local public product and the equalization of basic public service, and puts forward the following transfer payment system in the next step according to the actual situation of Yunnan The goal, principle, path choice of the reform The text is divided into five parts, which first introduces the background and meaning of the topic; secondly, introduces the research situation of transfer payment at home and abroad, introduces the theory of transfer payment, and defines some important concepts; and the third part mainly In the fourth part, the paper makes an empirical study on the payment of the financial transfer in Yunnan province, and draws the conclusion that the present system plays an active role in promoting the development, but with the development of the situation, the current situation has not been adapted to the present situation The development of the system of transfer and payment of the following reforms was put forward in the fifth part.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45
本文编号：2507206
[Abstract]:Since the reform of the tax system in 1994, the transfer payment system between the governments has been established from the central to the provinces. According to the theory of financial transfer and payment, the system of financial transfer payment is an important part of the relationship between the government. The main function is to control the macro-economy, to correct the externality of local public goods and to make up for the gap of the financial fund of the base. To promote the balance of financial resources in the longitudinal and horizontal direction to achieve the purpose of promoting the equalization of public services. Since the reform of the tax-sharing system, Yunnan Province has set up a system of provincial-to-lower transfer payment system, transfer payment to promote the implementation of the provincial major policy, regulate the economic and social development of the whole province, and strengthen the financial resources of the state (city) and the grass-roots government of the whole province. It has played an important role in promoting the equalization of public services. With the development of the economy and society, the financial transfer payment system has also exposed some problems in the course of operation, which also restricts the transfer payment to play the due role in the promotion of equalization. In addition, although the central and Yunnan provinces have made some adjustments and improvements to the transfer payment system, it is only the adjustment of the working mechanism, which is not related to the change of the original institutional framework In order to reduce the resistance of the reform and to reserve the return of the tax, the transition color, such as the original system subsidy, still exists after 20 years. The special transfer payment will increase rapidly and the specific gravity will increase. The equalization effect of some items in the general transfer payment is weak The existence of these problems can be found in the original system Therefore, the reform and perfection of the payment system of the intergovernmental financial transfer payment system The Third Plenary Session of the 18th Plenary Session of the CPC Central Committee of the Communist Party of China has arranged and deployed the comprehensive reform, and put the reform of the fiscal and taxation system very important As an important part of the fiscal and taxation system, it is necessary to speed up the research on how to pay the current system of financial transfer between the government and the government. Bank reform. At present, many domestic scholars have studied the transfer payment, and the research object is mainly the transfer payment of the central to the local; most of the research on the transfer payment in the province is put into consideration together with the following financial system: no one Sudoku study. It can be said that the current study on the payment of the following financial transfers in the province In view of the practical aspect, the National People's Congress has adopted the Pre-algorithm> Amendment of the People's Republic of China, and has a new requirement for the transfer payment system; according to the overall thinking of the central fiscal and taxation system reform, Yunnan Province has carried out the reform of the lower transfer payment in the province The exploration is to change the product for the next step This paper studies the operation of the transfer payment system in the current province of Yunnan Province, and tries to put forward its understanding and suggestions on the reform of the following transfer payment system in the future, and try to make it possible for the reform of the fiscal and taxation system in Yunnan. This paper discusses the important role of transfer payment in the political, economic and social development of various regions by using the theory of public finance, the theory of local public product and the equalization of basic public service, and puts forward the following transfer payment system in the next step according to the actual situation of Yunnan The goal, principle, path choice of the reform The text is divided into five parts, which first introduces the background and meaning of the topic; secondly, introduces the research situation of transfer payment at home and abroad, introduces the theory of transfer payment, and defines some important concepts; and the third part mainly In the fourth part, the paper makes an empirical study on the payment of the financial transfer in Yunnan province, and draws the conclusion that the present system plays an active role in promoting the development, but with the development of the situation, the current situation has not been adapted to the present situation The development of the system of transfer and payment of the following reforms was put forward in the fifth part.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45
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