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党的十八届三中全会从全局和战略高度强调深化财税体制改革,完善一般性转移支付增长机制,清理、整合、规范专项转移支付项目。近年来,中央财政专项转移支付占中央政府环保支出的比例达到45%左右,伴随专项转移支付的压缩整合,将波及近一半的中央政府环保支出。而一般性转移支付的递增,受地方政府投资偏好影响,若无约束性的支出政策规定,有可能被基层和财政保障情况较差的地区“统筹”用于其他经济社会事务,将对地方政府环保支出和环保部门经费保障产生阵痛影响,不利于带动企业和社会进行环境保护投资,导致全社会环保投资总量不足。
The Third Plenary Session of the 18th CPC Central Committee placed great emphasis on deepening the reform of the fiscal and taxation system from the overall situation and strategic level, perfecting the general transfer payment growth mechanism, and cleaning up, integrating and standardizing the special transfer payment items. In recent years, the central government’s special transfer payment accounts for about 45% of the central government’s environmental expenditures. With the compression and consolidation of special transfer payments, it will affect nearly half of the central government’s environmental expenditures. The general increase in transfer payments, affected by the local government investment preferences, if the non-binding expenditure policy, may be the grassroots and poor financial security areas “co-ordination ” for other economic and social affairs, will Local government spending on environmental protection and environmental protection department funding have a painful impact, is not conducive to driving enterprises and society to invest in environmental protection, resulting in the lack of total social investment in environmental protection.