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转移支付制度作为分税制财政体制的重要组成部分,无论是从分税制理论角度来说,还是从我国的区域经济非均衡发展实际角度来看,都迫切需要建立相应的转移支付制度,达到各级财政的以事权与财权为基础的统一,促进各地区经济的均衡协调发展,提供均等化的公共服务能力。规范的分税制要求必须要有财政转移支付制度与之相配套,否则就很难发挥财政调节作用。建立规范化的转移支付制度是一项政策性和技术性都很强的复杂而又系统的工程,不仅其制度本身的设计难度相当大,而且在真正实施的过程中还会涉及到中央与地方、地方各级政府之间方方面面利益的重大调整,因此,必须严谨、认真,力求合理。在体制设计和实施过程中,尽可能做好一切配套工作,公平与效率兼顾,保护先进,激励后进,促进国民经济的稳定协调发展。
As an important part of the tax-sharing fiscal system, the transfer payment system urgently needs to establish a corresponding transfer payment system from the angle of tax-sharing theory or from the perspective of unbalanced development of regional economy in our country, The unification based on power and property rights will promote the balanced and coordinated economic development in different regions and provide equal public service capabilities. The standard tax-sharing system requires that the system of fiscal transfer payment be matched with it, otherwise it would be very difficult to play a fiscal regulatory role. Establishing a standardized transfer payment system is a complex and systematic project that is both policy-oriented and technical. Not only is the design of the system itself quite difficult, but it also involves the central, local and local governments Therefore, major adjustments must be made to the interests of all parties at all levels. Therefore, it must be rigorous, conscientious and reasonable. In the process of system design and implementation, all supporting work should be done as much as possible. Fair and efficient consideration should be given to both protection and backwardness so as to promote the stable and coordinated development of the national economy.