转移支付【英】

transfer payment; government transfer; transfer

译文来源

Transfer payment. via: https://en.wikipedia.org/wiki/Transfer_payment

定义

转移支付又称无偿支出，它主要是指各级政府之间为解决财政失衡而通过一定的形式和途径转移财政资金的活动，是用以补充公共物品而提供的一种无偿支出，是政府财政资金的单方面的无偿转移，体现的是非市场性的分配关系。是二级分配的一种手段。
　转移支付是一种平衡经济发展水平和解决贫富差距的财务方法，包括政府的转移支付、企业的转移支付和政府间的转移支付。政府的转移支付大都具有福利支出的性质，如社会保险福利津贴、抚恤金、养老金、失业补助、救济金以及各种补助费等；农产品价格补贴也是政府的转移支付。由于政府的转移支付实际上是把国家的财政收入还给个人，所以有的经济学家称之为负税收。企业的转移支付通常是指企业对非盈利组织的赠款或捐款，以及非企业雇员的人身伤害赔偿等等。转移支付在客观上缩小了收入差距，对保持总需求水平稳定，减轻总需求摆动的幅度和强度，稳定社会经济有积极的作用。通常在萧条来临时，总收入下降，失业增加，政府拨付的社会福利支出也必然增加。这样，可以增强购买力，提高有效需求水平，从而可以抑制或缓解萧条。当经济中出现过度需求时，政府减少转移支付量，可以抑制总需求水平的升高。当然，对于过度膨胀的需求而言，这种抑制作用是微乎其微的。政府间的转移支付一般是上一级政府对下级政府的补助。确定转移支付的数额，一般是根据一些社会经济指标，如人口、面积等，以及一些由政府承担的社会经济活动，如教育、治安等的统一单位开支标准计算的。政府间的转移支付主要是为了平衡各地区由于地理环境不同或经济发展水平不同而产生的政府收入的差距，以保证各地区的政府能够有效地按照国家统一的标准为社会提供服务。（转移支付.via：http://baike.baidu.com/link?url=AqKCmmpt3CQauLa_DuJ6dqnINhFJZ7UNDDhfScxINVYnNCyD9XNqfhKEzojBGBlbKFmTHyIAmjd7jMAw304msW46CXk8O4lQOJNCgTosgG18y2SowITCr568rVepqREA）

定义来源

转移支付.via：http://baike.baidu.com/link?url=AqKCmmpt3CQauLa_DuJ6dqnINhFJZ7UNDDhfScxINVYnNCyD9XNqfhKEzojBGBlbKFmTHyIAmjd7jMAw304msW46CXk8O4lQOJNCgTosgG18y2SowITCr568rVepqREA

例句

1. 财税金融等重点改革深入推进。中央对地方专项转移支付项目减少三分之一，一般性转移支付规模增加。营改增稳步实施，资源税从价计征范围扩大。取消存款利率浮动上限，推出存款保险制度，建立人民币跨境支付系统。价格改革力度加大，中央政府定价项目减少80%，地方政府定价项目减少一半以上。国有企业、农村、投融资、生态文明等领域改革有序推进，全面深化改革的成效正在显现。——《2016年政府工作报告》，2016

1. Fiscal, tax, financial, and other key reforms were deepened. The central government cut, by one third, the number of items for which special transfer payments ate permitted, while scaling up its general transfer payments. Steady progress was made in replacing business tax with VAT. Ad valorem taxation was extended to cover more types of resource taxes. The upper limit of the floating band on deposit rates was removed; the deposit insurance system was introduced, and the RMB cross-border payment: system was established. Pricing reform was intensified, with the number of central government set prices reduced by 80% and the number of local government set prices cut by more than 50%. We carried out state-owned enterprise (SOE) reforms, rural reforms, and investment and financing reforms, ecological management reforms, and others. Efforts to intensify reform in all respects are beginning to deliver results. -Quoted from Report on the Work of Government, 2016.

2. 加快财税体制改革。合理确定增值税中央和地方分享比例。把适合作为地方收入的税种下划给地方，在税政管理权限方面给地方适当放权。进一步压缩中央专项转移支付规模，今年一般性转移支付规模增长12. 2%。全面推开资源税从价计征改革。依法实施税收征管。建立规范的地方政府举债融资机制，对财政实力强、债务风险较低的，按法定程序适当增加债务限额。各级政府要坚持过紧日子，把每一笔钱都花在明处、用在实处。——《2016年政府工作报告》，2016

2. Fiscal and tax reforms will be stepped up. We will work toward ensuring that the central and local governments receive an appropriate share of VAT revenue. Taxes suitable as sources of local government revenue will be handed over to local governments along with the corresponding administrative powers. Central government special transfer payments to local governments will be further reduced, while this yearns general transfer payments will be increased by 12. 2%. We will extend ad valorem rates to all resource taxes. We will promote the law-based administration of tax collection. We will establish a well-regulated mechanism for local governments to secure financing through bond issuance and make moderate upward adjustments to debt ceilings for local governments with strong financial resources and low debt risks through statutory procedures. Governments at all levels must tighten their belts and spend every sum of money where it can be seen and where it’s most needed. -Quoted from Report on the Work of Government, 2016.

网络参考例句

例句1：
本文通过一个均等化转移支付条件下的地方财政支出决策模型,对地方财 政支出选择中的各种基本因素作了简单分析,并利用分税制改革以来的省级面板数据,检 验了地方财政资金再分配地位与地方公共支出结构的关系特征。实证分析发现: 我国目 前的转移支付制度不仅会带来地方财政支出的粘蝇纸效应; 而且地方政府的财力改善后, 还可能通过调整现有的财政支出结构,偏离转移支付的基本公共服务均等化目标,即存在 地方财政支出的可替换效应; 分区域的分析还表明,越是经济欠发达的财政资金净流入地 区,地方政府对基本建设、行政管理支出项目的诉求越强烈。本文的研究意味着在地区间 财政分配制度改革过程中,不仅要规范转移支付资金的分配程序,更重要的是应强化地方 财政决策的监督机制。 ——“均等化转移支付与地方财政支出结构”，载于《经济研究》，2012年05期
This paper explores the main affecting factors of local government expenditures through a simple model of local fiscal expenditure decision under the condition of intergovernmental fiscal equalization. Using a panel data set from 1995 to 2006,we study the incentive properties of transfer payment on the fiscal expenditure behaviors of local governments. The findings indicate that transfer payment not only bring about flypaper effect, but also lead to the fungible problem among local public expenditures. That means the local government pursues more productive fiscal expenditure and deviates from the responsibility of provision of basic public goods. For the local governments in underdeveloped areas, the analysis also shows it will pursue more expenditure of capital construction and administrative expenses, after obtaining more redistributing fiscal funds. This study suggests building fiscal equalization redistributio