关键词: 城乡基本公共服务, 财政不平衡, 均等化, 转移支付

Abstract: This paper analyzes the fiscal relationship between central and local governments based on the centrallocal fiscal imbalance under the taxsharing fiscal system in China. Provincial level panel data is integrated with SYSGMM to analyze the effect of the fiscal gap and the centrallocal governments fiscal imbalance on the equalization of basic public services in urban and rural areas. The results show that the existence of the fiscal gap in the local governments is not conducive to improving the level of equalization of basic public services in urban and rural areas. However, transfer payment, which is the main mechanism to make up the fiscal gap and to balance the centrallocal fiscal imbalance, has a significant incentive effect for local governments to reduce the degree of urbanrural equalization. In addition, although higher level of transfer payment and special transfer payment can improve the supply of basic public services in urban and rural areas, the effectiveness of this supply incentive mechanism will be greatly reduced within the framework of the taxsharing fiscal system in China.

Key words: urbanrural basic public service, financial imbalance, equalization, transfer payment