横向财政转移支付制度  

System Establishment of Horizontal Financial Transfer Payment

作　　者：孙云[1] 

机构地区：[1]安徽大学法学院,安徽合肥230601

出　　处：《宜春学院学报》2013年第8期72-74,152,共4页Journal of Yichun University

基　　金：安徽省哲学社会科学规划项目(项目编号:AHSK11-12D45)

摘　　要：中国1994年实施了分税制改革,将中央与地方的税权进行了划分,也大致确定了纵向财政转移支付的一系列制度,国内学者对于这部分的研究已经相对充分,但是随着我国改革开放力度的深化,贫富差距的加大,各地区之间的不平衡越来越明显,仅依靠纵向的财政转移支付,很难实现我国全社会的公正。建议结合各国的经验和我国的现状,成立专门的转移支付委员会,改革税收返还制度,建立财政转移支付资金的公式化分配和平衡财政转移的方式,从而真正建立我国的横向财政转移支付制度。In 1994, the reform of the tax system divided the central and local taxation and roughly defined a series of vertical financial transfer payment systems. This part has been studied a lot by the scholars of our country, but with the deepening of reform and opening -up, the gap between the rich and the poor has became deeper, the imbalance among the various regions is becoming more and more obvious. Only relying on vertical financial transfer payment is too difficult to achieve the social justice. In the light of the experience of other countries and the status of China, we should establish a special transfer payment commission, reform the tax refund system, and realize the formula distribution of the fiscal transfer payment funds and the balance of the fiscal transfer mode, thereby estab- lishing our system of the horizontal financial transfer payment.

关 键 词：横向财政转移 财政均等化 税收返还制度 

分 类 号：D912.2[政治法律—民商法学]