分税制支出端改革与财政转移支付均衡指数研究  

Research on the Reform of the Expenditure End of Tax-sharing System and the Balanced Index of Financial Transfer Payment

作　　者：张富泉 周良荣 夏新斌[1] ZHANG Fu-quan;ZHOU Liang-rong;XIA Xin-bin(School of Humanities and Management,Hunan Chinese Medicine University,Changsha 210208,China;Research Centre of Social Security,Wuhan University,Wuhan 430072,China)

机构地区：[1]湖南中医药大学人文与管理学院,湖南长沙210208 [2]武汉大学社会保障研究中心,湖北武汉430072

出　　处：《中国软科学》2019年第10期173-183,共11页China Soft Science

基　　金：国家社科基金项目“代际转换背景下老一代农民工去向图景及其政策回应研究”(17BSH147);教育部人文社科基地项目“社会保障与和谐社会研究”(07JJD840192);湖南省社科基金专项“湖南省城乡居民医疗经济负担现状调查及改善对策研究”(16JCA004);湖南省自科基金项目“中国健康扶贫政策效果评估研究——以湖南为例”(2019JJ40213)

摘　　要：本文根据20世纪80年代以来全球性分税制改革系支出分权而非收入分权的本质特征,结合我国各地常住人口和户籍人口的差异性且均不同于国际居住人口的实际,主张按国际标准实行人均财力均衡与公共服务均等化的转移支付制度,并参照国际分税制及居住人口标准从地方常住人口统计中,剔出劳动财富外溢或公共服务外溢等非真实因素,探求出全能体现创新、协调、绿色、开放、共享发展新理念的人均财力均衡与公共服务均等化的智慧评价指数,其改进模型常住人口"标准人"财力分配公式亦可作为均衡地方财政转移支付的计算方法。According to the essential characteristics about that global tax-sharing reform is the decentralization of expenditure rather than income since the 1980 s, combining with the reality which means Chinese resident population and household population both have differences and different from international resident population, this paper advocates to implement transfer payment system which equalizes per capital public services in accordance with international standards, stripping off unreal factors of spillover about labor wealth or public services from the statistics of resident population in accordance with international resident population standards, exploring the intelligence evaluation index of the equalization of public services per capital which can reflects new ideas of innovation, coordination, green,open and shared development, its improved model of "standard person" distribution formula of resident population can also be used as a calculation method to balance local fiscal transfer payment.

关 键 词：分税制改革 央地财政关系 财政转移支付 均等化指数 “标准人”分配公式 

分 类 号：F812.4[经济管理—财政学]