摘要
中国财政转移支付最主要的目标是基本公共服务均等化,均等化的基本公共服务范围和服务水平应与中国经济发展水平相适应,影响人们生存和发展的公共服务应优先提供,影响人们起点公平的公共服务应达到较高水平。中国应建立以纵向为主、纵横交错的转移支付模式,转移支付方式要根据转移支付目标而定。目前的中国转移支付收效并不太理想,改革的方向是:以一般性转移支付为主,完善标准支出计算指标体系;制订专项转移支付分配指标体系;取消税收返还。
The most important purpose of China＇ s fiscal transfer payment is the equahzation of basic public services, the scope and the level of which should be in accordance with China＇ s economic development level. Public services affecting people＇ s survival and development should be given priority and those affecting the start justice of people should reach a higher level. China should establish a vertical - oriented and intricate transfer payment mode, and the way of transfer payment should be chosen according to fiscal transfer goals. At present, the results of China＇ s transfer payment is less than ideal, and the reform orientation is that while taking general transfer payment as the core, the indicator system of standard expenditure should be improved ; the indicator system of specific transfer payment allocation should be established; and the tax return should be cancelled.
出处
《云南财经大学学报》
CSSCI
北大核心
2010年第4期69-75,共7页
Journal of Yunnan University of Finance and Economics
基金
国家社会科学基金项目"完善和规范我国财政转移支付制度研究"(09BJY093)
关键词
基本公共服务
均等化
一般性转移支付
标准支出
纵向转移支付模式
Basic Public Service
Equalization
General Transfer Payment
Standard Expenditure
Vertical -oriented Transfer Payment Mode
