【摘要】 通过财政转移支付,会影响各地区财政能力的均等化水平,进而影响地区公共服务均等化的实现程度。本文通过对广东省转移支付现状的分析和对地区间转移支付均等化效应的检验,初步分析了广东省各地区间转移支付的均等化效应。研究表明,财政转移支付对各地区间的财政能力差异具有一定均等化效应。同时,从分项转移支付效果来看,财力性转移支付的财力均等化效应最强,专项转移支付次之,税收返还效应最差。更多还原

【Abstract】 The fiscal transfer payment affects the equalization level of regional fiscal capacity, thereby affects the implementation of equal regional public service. This article makes a preliminary analysis on the status of transfer payments in Guangdong province,through the analysis of the self-financing capacity and the test of equalization effect transfer payments.The study shows that financial transfer payment has a certain equalization effect on the gap of financial capacity among all regions. Meanwhile, viewed respectively on transfer payments, the financial equalization effect of financial transfer payment is strongest, followed by special transfer payments and tax returns being last.更多还原