在分权化财政体制下,各地区的资源禀赋差异、收入分配的不对称以及包括要素投入价格和生产能力在内的成本差异都将导致财政差异的产生,从而导致各地区在基本公共服务供给水平上产生巨大差异。政府间转移支付的目标在于为财政能力存在差异的中央以下各级政府提供收入,以使其可以通过征收同等水平的自身税收提供同等水平的公共服务。我国的转 Under the decentralized fiscal system, the differences in resource endowments, the asymmetrical distribution of income, and the cost differences between input prices and production capacity of all regions will all lead to fiscal discrepancies, which will lead to the increase in the supply of basic public services There are huge differences in levels. The goal of intergovernmental transfers is to provide income to subnational governments at different levels of fiscal capacity so that they can provide the same level of public services by levying their own taxes on the same level. China’s turn