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运城市(河津市、永济市、夏县、临猗县、绛县、盐湖区、平陆县、新绛县、芮城县、稷山县、闻喜县、垣曲县、万荣县)

  相对于中央对地方10万亿元的转移支付体量,促进高质量发展激励资金占比很小,但发挥着“四两拨千斤”的引导功效。

  为激励地方推动高质量发展,中央对地方转移支付制度正悄然变革,其中中央财政去年安排400亿元促进高质量发展激励资金,今年增至500亿元,激励地方主动发展经济、做大收入“蛋糕”。

  而根据2025年中央财政预算,这笔百亿级促进高质量发展激励资金,被纳入县级基本财力保障机制奖补资金中。中央财政安排的县级基本财力保障机制奖补资金规模已超4000亿元,这笔钱主要用于兜牢基层“保基本民生、保工资、保运转”(下称“三保”)等。因此北京、上海、深圳等经济发达、财政实力强的地方不会分配到县级基本财力保障机制奖补资金。

  然而,随着2024年在县级基本财力保障机制奖补资金中,新设立了400亿元促进高质量发展激励资金,北京、上海、深圳当年首次拿到了奖补资金,分别为23.5亿元、15.63亿元和7.97亿元。

  多位财税专家告诉第一财经,这意味着中央部署的建立促进高质量发展转移支付激励约束机制正逐步落地。促进高质量发展激励资金属于中央政府正向激励范畴,鼓励各地通过高质量发展涵养税源,增强地方发展主动性和财政可持续性。

  百亿级激励资金由来

  在中国财政体制中,在确定好中央与地方各自干什么事、承担多少支出和如何划分收入之后,存在地方收入不能满足干事的需求矛盾,而这就需要通过转移支付制度来解决,促进区域间协调发展和基本公共服务均等化。

  根据财政部数据,近年中央财政对地方转移支付规模已经超过10万亿元,比如2025年预算数约10.34万亿元。转移支付力度不断加大,均衡了地区间财力,支持地方“三保”,促进了区域协调发展,推动基本公共服务均等化,也增强了国家重大战略任务财力保障。但转移支付中的逆向激励等问题也受到业内关注。

  中国人民大学财政金融学院教授吕冰洋认为,从理论及世界各国经验看,一般性转移支付最容易产生的问题是,它按地区经济、财政收入等因素分配资金,这样经济发展水平越低、财政收入越少的地区,得到的一般性转移支付越多,也就是说,它对地方经济和财力建设有逆向激励作用。经济发展得越好,得到的转移支付可能越少,这不利于调动地方发展经济积极性。

  这一问题显然也引起了官方重视。

  党的二十届三中全会提出,深化财税体制改革。其中明确,建立促进高质量发展转移支付激励约束机制。

  2024年底召开的国务院常务会议,听取了建立促进高质量发展转移支付激励约束机制汇报。会议指出,要发挥转移支付对地方高质量发展的引导作用,安排激励资金向税收贡献大、收入增速较快的地区倾斜。要科学规范抓好机制的实施工作,鼓励各地通过高质量发展涵养税源,增强地方发展主动性和财政可持续性。

  而高质量发展转移支付激励机制的举措之一,正是新设立促进高质量发展激励资金。

  根据今年中央与地方预算报告,2024年深化财税改革进展之一,正是建立促进高质量发展转移支付激励约束机制并安排资金400亿元,资金分配体现向收入大省、收入增速较快省份倾斜的导向。另外,预算报告在谈及2025年财政工作时,提到安排促进高质量发展激励资金500亿元,比上年增加100亿元,激励地方主动发展经济、做大收入“蛋糕”。

  目前中央对地方转移支付具体涉及项目超过80个,此次新设促进高质量发展激励资金并未单独设为一个转移支付项目,而是纳入县级基本财力保障机制奖补资金这一转移支付项目中。

数据来源:财政部公布的2025年中央财政预算

  2025年中央财政预算中的部分转移支付项目分地区情况表中,公开了《关于县级基本财力保障机制奖补资金的说明》。该说明称,按照相关规定,中央财政主要依据县级“三保”等必要支出需求、省级财政调控努力程度等分配县级基本财力保障机制奖补资金,同时,从中安排促进高质量发展激励资金,引导地方加快培育新质生产力,涵养财政税源,提升财政收入规模和质量。

  北上深等地受益

  官方并未公开2024年的新设立400亿元促进高质量发展激励资金具体分配情况,但公布了涵盖这一激励资金的县级基本财力保障机制奖补资金对31个省份、5个计划单列市及新疆生产建设兵团的分配情况。而据此也能发现一些线索。

  根据财政部相关文件,在县级基本财力保障机制奖补资金分配方面,财政部按照奖补结合的原则,主要根据县级“三保”等必要支出需求、省级财政调控努力程度、财政管理绩效及特殊因素等,采用因素法对省级财政分配县级基本财力保障机制奖补资金。

  其中,对县级“三保”等必要支出需求,结合按财政困难程度、“三保”支出占财力比重、人口等测算的综合系数予以补助。并加强对“三保”保障压力较大地区的倾斜支持。

  在这一分配规则之下,根据财政部公开披露的2018年至2023年的县级基本财力保障机制奖补资金对前述31个省份、5个计划单列市及新疆生产建设兵团的分配情况可看出,北京、上海和深圳均未获得奖补资金。

  而2024年从县级基本财力保障机制奖补资金中安排出新设立400亿元促进高质量发展激励资金后,北京、上海、深圳首次分别拿到了23.5亿元、15.63亿元和7.97亿元奖补资金。

  这从地方预算报告中也能得到印证。比如根据北京市2024年预算执行情况和2025年预算,北京争取到中央新设促进高质量发展激励资金,2025年相应增加安排对区支持,激励引导各区推动高质量发展。

  辽宁大学地方财政研究院院长王振宇告诉第一财经,按照此前县级基本财力保障机制奖补规则,北京、上海、深圳等发达城市,按财政困难程度计算,难以享受这一奖补资金。因为该资金最早是由中央财政对地方缓解财政困难奖励和补助资金转化而来,此后奖补范围和标准不断优化。

  “随着去年在县级基本财力保障机制奖补资金中,安排了促进高质量发展激励资金,这一改革属于中央政府正向激励,将发达地区纳入了奖补范围,实现了普惠制,这凸显了一种进步,旨在鼓励地方加强财源建设,做大财政蛋糕。”王振宇说。

  北京、上海、深圳财政收入规模位居全国前列,财政收入质量高,也因此获得更多的奖补资金。

  比如根据北京市财政局数据,2024年北京市一般公共预算收入约6372.7亿元,同比增长3.1%。这一增速高于全国地方收入平均增速(1.7%)。2024年北京市税收收入占一般公共预算收入比重约为85.9%,该比值越高意味着财政收入质量越高,北京财政收入质量连续四年在全国省份中保持首位。

  根据财政部数据,2024年促进高质量发展激励资金(400亿元)占当年县级基本财力保障奖补资金(4462亿元)比重约8.9%,2025年预算数这一比重提至10.4%。2024年促进高质量发展激励资金占当年中央对地方转移支付比重约0.4%。

  王振宇表示,相对于中央对地方10万亿元的转移支付体量,促进高质量发展激励资金占比很小,发挥着“四两拨千斤”的引导功效。

  构建促进高质量发展转移支付激励约束机制,除了设立上述促进高质量发展激励资金外,财政部此前介绍继续用好现有激励资金,即在中央对地方转移支付资金中,继续安排省级努力程度奖励资金,激励引导地方完善财政体制,加大对困难地区财力支持力度,改善县级财力均衡度;继续安排农业转移人口市民化奖励资金,激励地方为农业转移人口提供同等基本公共服务。

  另外,财政部还要求各地严格落实各项约束机制,这包括硬化预算执行约束;加强预算绩效约束和强化财会监督约束。

  当然,转移支付体制改革除了上述构建促进高质量发展转移支付激励约束机制外,党的二十届三中全会还提出,完善财政转移支付体系,清理规范专项转移支付,增加一般性转移支付,提升市县财力同事权相匹配程度。

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