摘要
自实行分税制以来,我国逐步建立起了一套财政转移支付体系以满足地方政府运行和公共服务提供的需要,但这些数额巨大的转移支付体系对收入分配的作用如何?文章在已有数据的条件下,首先利用离均差等指标分析了财政转移支付对省际间财力不均等调节作用的情况,其次利用相关分析方法对财政转移支付结构与收入分配公平关系进行了实证研究,试图找到不同转移支付类别在收入分配公平中的作用。研究发现,财政转移支付从总体看在一定程度上遵从了均等化原则,但对不同省份的作用是不一样的;转移支付对农村收入分配公平的作用比较大,财力性转移支付、专项转移支付对收入差距的影响大于税收返还。
Since the introduction of a tax distribution system, China has gradually established a set of fiscal transfer payment systems to meet the needs of local governments and public services. But what role do these payment transfer systems play in the distribution of income？ Based on the existing data, this paper first uses the mean deviation index to analyze the role of transfer payments in regulating provincial financial inequality, then uses the correlation analysis method to conduct an empirical study of the relationship between the structure of fiscal transfer payments and fair income distribution, and attempts to distinguish the role of different transfer payment categories in fair income distribution. The study found that, overall, fiscal transfer payments comply with the equalization principle to a certain extent, but the role in different provinces is not the same; the role of transfer payments in the equitable distribution of rural income is significant; and fiscal transfer payments and special transfer payments have a larger influence on the income gap than tax returns.
出处
《经济社会体制比较》
CSSCI
北大核心
2013年第5期44-53,共10页
Comparative Economic & Social Systems
基金
国家社会科学基金项目"财税政策组合运用对收入分配公平影响的统计评价"(项目编号:09BTJ006)
关键词
财政转移支付
财力
均等
化收入分配公平
基尼系数
Fiscal Transfer Payment
Fiscal Equalization
Income Distribution Fair
Gini Coefficient
