Research On The Equalization Effect Of Scientific And Technical Public Serviceson Tax Refund Transfer Payment

As the primary productive force,science and technology are self-evidently important for China's economic development;the realization of equalization of public services in science and technology is essential for improving the scientific literacy of our nationals,promoting the coordinated development of the regional economy,further promoting compulsory education,and basic medical and health The equalization of services and other public services is of great significance.For such non-exclusive and non-competitive technology services with public goods attributes,the government must assume corresponding responsibilities.Since the reform of the tax-sharing system in 1994,the central and local fiscal powers and the division of powers have not matched.Local governments have been under heavier financial pressure than before,and they seem to be unable to provide public services for the public.Therefore,as an important form of income redistribution,the tax return and transfer payment system has become an important means to achieve the equalization of public services.This article first reviews the literature on tax rebates,transfer payments,and public services in science and technology.The existing literature and research results are summarized from three aspects:the definition of the equalization of public services for science and technology,the measurement method of equalization,and the relationship between tax return,transfer payment and equalization of public services.Then combined with China's current fiscal system and Cobb-Douglas production function,the paper analyzes the impact mechanism of tax return and transfer payment equalization of science and technology public services.Then measure the equalization level of science and technology public services,and build a comprehensive score of science and technology public service supply level by constructing the evaluation index system of science and technology public services and using principal component analysis.Use the deviation degree to form the equalization index of science and technology public services,and evaluate the level of science and technology public services and the level of equalization of science and technology public services based on this.Finally,through empirical research on the equalization effect of tax rebates and transfer payments on science and technology public services,taking 2010-2017 inter-provincial panel data as a sample,tax rebates and transfer payments are the core explanatory variables.It also incorporates other influencing factors such as the economic development level of various regions,and uses fixed-effect and random-effect models to study the equalization effect of the tax return and transfer payment system on science and technology public services.The study found that tax return has an inhibitory effect on the equalization of science and technology public services,and for regions in the central and western economies,the tax return has a stronger inhibitory effect.General and special transfer payments promote the improvement of the equalization of public science and technology services,and the more economically developed regions,the greater the role of general transfer payments in promoting the equalization of public science and technology services.Therefore,this article puts forward policy recommendations such as clarification of intergovernmental governmental scientific and technological public service authority and expenditure responsibility,gradual elimination of tax refund,and establishment of a joint fiscal authority classification and sub-level transfer payment.