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1994年分税制改革以后,中央和地方政府建立了比较规范的财政转移支付制度用于缩小各地区财政收入差异。新疆作为中央转移支付资金拨付的主要地区,近年来中央对新疆财政转移支付规模不断扩大,2010年达到了1125亿元,年均增长30%。同时,新疆从2009年享受特殊的返还性收入政策。返还性收入、一般性转移支付收入、专项转移支付是转移支付的主要组成部分,其在均衡各级地方财政收入的作用也具有差异性。本文通过研究2005-2010年新疆维吾尔自治区(省)及以下转移支付情况,分析转移支付各项目在新疆均衡省、市、县三级财力效果。
After the tax-sharing reform in 1994, the central and local governments established a more standardized fiscal transfer payment system to reduce the differences in fiscal revenue among various regions. As a major area allocated by the central government for transferring payment funds, in recent years, the central government has continuously expanded its financial transfer payments to Xinjiang, reaching 112.5 billion yuan in 2010, an average annual increase of 30%. In the meantime, Xinjiang enjoys a special return policy in 2009. Reimbursement income, general transfer payment income and special transfer payment are the main components of transfer payment. They also have different roles in balancing the local fiscal revenue at all levels. This paper analyzes the transfer of payments in Xinjiang Uygur Autonomous Region (province) and below from 2005 to 2010, and analyzes the financial results of the three items of transfer payment in a balanced province, city and county in Xinjiang.