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规模庞大的流动人口为我国劳动力资源配置带来了丰厚的红利,但流动人口的公共服务供给状况不容乐观,对我国经济社会长期均衡发展形成了潜在隐患。作为公共服务供给的主体,地方政府的收入来源激励诱导其支出偏好,因而地方税体系的设计对流动人口公共服务供给具有重要的影响。当前我国地方税体系的“受益税”特征不明显,导致地方政府在流动人口公共服务供给中存在激励扭曲,下一步改革应对此予以重点关注。
The large-scale floating population has brought huge dividends for the allocation of labor resources in our country. However, the supply of public services to the floating population is not optimistic, posing a potential risk to the long-term balanced development of our economy and society. As the main body of public service supply, local government’s source of income motivates its expenditure preference, so the design of local tax system has an important influence on the public service supply of floating population. At present, the characteristic of “benefit tax” of local tax system in our country is not obvious, which leads to the distorted incentives of local governments in the supply of public services for migrants. The next step should be focused on this reform.