云南省省以下政府間財(cái)政轉(zhuǎn)移支付制度研究
發(fā)布時間：2019-06-28 09:57
【摘要】：1994年分稅制改革以來,從中央到各省都建立了政府間的轉(zhuǎn)移支付制度。根據(jù)財(cái)政轉(zhuǎn)移支付理論,財(cái)政轉(zhuǎn)移支付制度作為政府間關(guān)系的重要組成部分,主要作用是對宏觀經(jīng)濟(jì)進(jìn)行調(diào)控、矯正地方公共產(chǎn)品的外部性、彌補(bǔ)基層財(cái)政資金缺口、推動財(cái)力在縱向和橫向上的均衡以達(dá)到促進(jìn)公共服務(wù)均等化的目的。分稅制改革以來,云南省建立了省對下轉(zhuǎn)移支付制度體系,轉(zhuǎn)移支付在推動省級重大政策的實(shí)施、調(diào)控全省經(jīng)濟(jì)社會發(fā)展、增強(qiáng)全省各州(市)、基層政府財(cái)力,推進(jìn)公共服務(wù)均等化等方面發(fā)揮了重要作用。 隨著經(jīng)濟(jì)社會的不斷發(fā)展,財(cái)政轉(zhuǎn)移支付制度在運(yùn)行過程中也暴露出了一些問題,這也制約了轉(zhuǎn)移支付在促進(jìn)均等化等方面發(fā)揮應(yīng)有的作用。雖然中央和云南省都對轉(zhuǎn)移支付制度進(jìn)行了一些調(diào)整和完善,但是僅僅是工作機(jī)制的調(diào)整,沒有涉及到原有體制框架的改變。當(dāng)初為了減少改革阻力而保留稅收返還、原體制補(bǔ)助等過渡色彩非常濃重的方式在20年后依然存在,專項(xiàng)轉(zhuǎn)移支付無論是項(xiàng)目還是規(guī)模都迅速增加、比重不斷增加,一般性轉(zhuǎn)移支付中部分項(xiàng)目的均等化作用弱化。這些問題的存在都可以在原體制中找到根源。因此,對政府間財(cái)政轉(zhuǎn)移支付體系的改革和完善迫在眉睫。 黨的十八屆三中全會對于全面深化改革進(jìn)行了安排部署,把財(cái)稅體制改革放到了極其重要的位置。作為財(cái)稅體制中的重要環(huán)節(jié),必須加快研究如何對現(xiàn)有的政府間財(cái)政轉(zhuǎn)移支付制度進(jìn)行改革。當(dāng)前,許多國內(nèi)學(xué)者對轉(zhuǎn)移支付進(jìn)行了研究,研究對象主要是中央對地方的轉(zhuǎn)移支付；對省以下轉(zhuǎn)移支付的研究大多是放到省以下財(cái)政體制中一同考慮,沒有單獨(dú)研究�？梢哉f,目前對省以下財(cái)政轉(zhuǎn)移支付的研究相對較少。從實(shí)踐方面看,全國人大已經(jīng)通過了《中華人民共和國預(yù)算法》修正案,對轉(zhuǎn)移支付制度也有新的要求；根據(jù)中央財(cái)稅體制改革的總體思路,云南省在省對下轉(zhuǎn)移支付改革方面進(jìn)行了探索,為下一步改革積累經(jīng)驗(yàn)。本文對云南省當(dāng)前的省以下轉(zhuǎn)移支付制度運(yùn)行情況進(jìn)行研究,并嘗試提出自己對今后省以下轉(zhuǎn)移支付制度改革的理解和建議,力求能夠?yàn)樵颇县?cái)稅體制改革作一點(diǎn)貢獻(xiàn)。 本文運(yùn)用公共財(cái)政理論、地方公共產(chǎn)品理論、基本公共服務(wù)均等化理論等論述了轉(zhuǎn)移支付在各地政治、經(jīng)濟(jì)、社會發(fā)展中的重要作用,根據(jù)云南實(shí)際情況,提出了下一步省以下轉(zhuǎn)移支付制度改革的目標(biāo)、原則、路徑選擇和保障機(jī)制。全文分為五個部分,首先介紹選題的背景和意義；其次介紹了國內(nèi)外對轉(zhuǎn)移支付的研究情況,對轉(zhuǎn)移支付的理論進(jìn)行介紹、以及對一些重要的概念進(jìn)行了界定；第三部分主要是結(jié)合實(shí)際,對轉(zhuǎn)移支付制度的作用進(jìn)行了分析；第四部分對云南省的財(cái)政轉(zhuǎn)移支付情況進(jìn)行了實(shí)證研究,得出了目前的體制在促進(jìn)發(fā)展方面起到了積極作用,但是隨著形勢的發(fā)展已經(jīng)不適應(yīng)當(dāng)前的發(fā)展需要,亟需改革；第五部分提出了省以下改革轉(zhuǎn)移支付制度的一些思考和建議。
[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.
【學(xué)位授予單位】：云南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.45
本文編號：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.
【學(xué)位授予單位】：云南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.45
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