Improve The Legislation On Fiscal Payment Transfer In China

Since the system reform of tax distribution of our country in 1994, the fiscal payment transfer legal system has been an important component of fiscal law in China. Legislation on fiscal payment transfer has made certain progress. However, existing legal system is still defective to the requirement of public finance system establishment. Therefore, we must deeply analyze current situation in our country and then construct scientific and perfect fiscal payment transfer legal system by the reference of legislation experiences in other countries.In the first part of dissertation, theories of fiscal payment transfer legislation were discussed to provide premise for the research. This chapter analyzed fiscal payment transfer in general and stated the main functions of fiscal payment transfer. Public finance theory is the theoretical basis of finance and fair value theory is the theoretical basis of law.In the second part of dissertation, the development of fiscal payment transfer legislation was analyzed in the context of the system reform of tax distribution. Afterward, this chapter focused on the existing problems including low legislation level, ambiguous division of affair authority and financial power, deficient horizontal financial payment transfer system, unreasonable structure and defective supervision system.In the third part of dissertation, successful experiences of fiscal payment transfer legislation in major western countries were mainly discussed to inspire fiscal payment transfer legal system establishment in China. The lessons from the payment transfer system of American, Germany and Japan are of great significance for the establishment and perfection of payment transfer system of China and promotion of the harmonious development of social economy.In the fourth part of dissertation, the legislative advice on fiscal payment transfer system was proposed. First, we should confirm the legislative purposes of fiscal payment transfer. Secondly, the pace of financial transfer payment legislation should be accelerated. We should improve the fiscal payment transfer legislation level, establish horizontal fiscal payment transfer system, regulate fiscal payment transfer structure and perfect the supervision legal system.