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一般性转移支付制度是实行一般公共服务均等化的重要保证,也是分税制财政体制稳定的重要基础。本文提出一般性转移支付基金制度的安排构想。建立这一制度的理论基础是一般税和一般公共商品之间的内在关系;实践基础是一般税的宏观税负和一般公共商品的支出需求相适应。本文从理论和实践两个方面论证了我国实行一般性转移支付基金制度的可行性。这一制度的建立更符合市场经济在资源配置中起决定性作用的要求,也有利于公共经济制度的逐步完善。
The general transfer payment system is an important guarantee for the equalization of general public services and an important foundation for the stability of the tax-sharing system. This paper presents a general concept of transfer payment fund arrangement. The rationale for establishing this system is the internal relationship between general tax and general public goods; the practical basis is that the macro tax burden of general tax matches the need of general public goods. This article demonstrates the feasibility of implementing the general transfer payment fund system from two aspects of theory and practice. The establishment of this system is more in line with the requirements of the market economy that play a decisive role in the allocation of resources and is also conducive to the gradual improvement of the public economic system.