本文選題：財(cái)政轉(zhuǎn)移支付 + 均等化��； 參考：《廣東外語外貿(mào)大學(xué)》2014年碩士論文

【摘要】：1994年中國進(jìn)行了分稅制改革，順應(yīng)這種改革，國家也建立起以保障分稅制改革為重點(diǎn)的政府間轉(zhuǎn)移支付制度。與此同時(shí)各省級(jí)政府也在參照中央的轉(zhuǎn)移支付制度的基礎(chǔ)上，并結(jié)合本省的財(cái)政能力以及特點(diǎn)制定了各自在政府間轉(zhuǎn)移支付的暫行辦法。盡管廣東省是我國經(jīng)濟(jì)最發(fā)達(dá)與創(chuàng)造稅收最多的省份之一，省內(nèi)區(qū)域間的發(fā)展并不均衡：東南部沿海地區(qū)經(jīng)濟(jì)發(fā)達(dá)、發(fā)展程度高，而粵東、粵西與粵北山區(qū)地帶則發(fā)展落后，因此造成地市間的財(cái)力差距較大。為縮小廣東省各地市間的財(cái)力差距，，在中央轉(zhuǎn)移支付辦法的指導(dǎo)下，結(jié)合本省財(cái)政能力現(xiàn)狀，1996年廣東省曾出臺(tái)《廣東省財(cái)政轉(zhuǎn)移支付實(shí)施方案》，初步建立起省級(jí)對(duì)市縣級(jí)的財(cái)政轉(zhuǎn)移支付制度框架。這種制度一度在平衡廣東省各地市間財(cái)力差距上發(fā)揮過積極作用，但隨著政策落地的深入，在實(shí)踐中出現(xiàn)越來越多的現(xiàn)實(shí)問題，極大地影響了財(cái)政轉(zhuǎn)移支付的實(shí)際效果。在此背景下，有必要對(duì)廣東省的財(cái)政轉(zhuǎn)移支付情況進(jìn)行研究。 本文首先在閱讀整理國內(nèi)外學(xué)者對(duì)財(cái)政轉(zhuǎn)移支付均等化效果研究成果的基礎(chǔ)上，又搜集與挖掘廣東省財(cái)政轉(zhuǎn)移支付的相關(guān)數(shù)據(jù)，以探明廣東省財(cái)政轉(zhuǎn)移支付現(xiàn)狀。發(fā)現(xiàn)廣東省的財(cái)政轉(zhuǎn)移支付在規(guī)模、結(jié)構(gòu)與分配等方面都存在不合理現(xiàn)象，內(nèi)部差異大，特別是落后地區(qū)的財(cái)政自給能力較弱，財(cái)政缺口嚴(yán)重。然后，文章以財(cái)力均等化為主要分析點(diǎn)，從整體與分項(xiàng)兩個(gè)角度對(duì)廣東省財(cái)政轉(zhuǎn)移支付的均等化進(jìn)行定量研究。研究顯示，廣東省財(cái)政轉(zhuǎn)移支付均等化的總體效果不理想，其中分項(xiàng)均等化效果最好的是財(cái)力性轉(zhuǎn)移支付，專項(xiàng)轉(zhuǎn)移支付次之，稅收返還的作用最弱�；谝陨戏治�，文章在最后為進(jìn)一步促進(jìn)提高我省財(cái)政轉(zhuǎn)移支付均等化效果提出政策性建議。
[Abstract]:In 1994, China carried out the reform of tax distribution system, and the government also established the intergovernmental transfer payment system, which focused on the reform of the tax distribution system. At the same time, the provincial governments also draw up their interim methods of inter-governmental transfer payment according to the central transfer payment system and the financial capacity and characteristics of the province. Although Guangdong is one of the most economically developed and tax-generating provinces in China, the development of the regions in the province is not balanced: the southeast coastal areas are economically developed and have a high level of development, while the eastern, western and northern mountainous regions of Guangdong lag behind in their development. As a result, the financial gap between prefectures and cities is large. In order to narrow the financial gap between cities and prefectures in Guangdong Province, under the guidance of the central transfer payment system, According to the present situation of fiscal capacity of this province, Guangdong Province issued the "implementation Plan of Fiscal transfer payment in Guangdong Province" in 1996, and preliminarily set up the system framework of fiscal transfer payment at provincial to city and county level. This system once played an active role in balancing the financial gap between different cities in Guangdong Province, but with the deepening of the policy, more and more practical problems appeared in practice, which greatly affected the actual effect of financial transfer payment. In this context, it is necessary to study the financial transfer payment in Guangdong Province. On the basis of reading and sorting out the results of the research on the equalization effect of fiscal transfer payment, this paper collects and excavates the relevant data of financial transfer payment in Guangdong Province, in order to find out the current situation of fiscal transfer payment in Guangdong Province. It is found that the scale, structure and distribution of fiscal transfer payment in Guangdong Province are unreasonable, and the internal differences are large, especially in the backward areas, the financial self-sufficiency is weak, and the financial gap is serious. Then, taking the equalization of financial resources as the main point of analysis, this paper makes a quantitative study on the equalization of financial transfer payment in Guangdong Province from the perspective of the whole and the itemized. The research shows that the overall effect of the equalization of fiscal transfer payment in Guangdong Province is not ideal, among which the financial transfer payment is the best, the special transfer payment is the second, and the effect of tax return is the weakest. Based on the above analysis, the paper puts forward some policy suggestions for further promoting the equalization effect of fiscal transfer payment in our province.
【學(xué)位授予單位】：廣東外語外貿(mào)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.45

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