| This article take our country intergovernmental finance shift payment system as the research object, has carried on the analysis and there search from the theory and the real diagnosis two aspects to our country finance shift payment system, elaborated the present stage our country government implements the shift payment present situation and the existence main question, has analyzed our country present shift payment system existence question deep level reason, discussed has consummated our country finance shift payment system the effective way and the mentality.The full text is composed by four parts.First part of financial shift payment theory limits. First is through obtains its definite meaning to the financial shift payment system basic theory analysis, can solve region development equilibrium in this foundation from the shift payment, not solve aspect and so on place public overflow, reasonable disposition resources further elaborates the shift payment necessity.The financial shift pays this concept the use as early as to appear in the 20th century 20's, the our country 90's introduce this concept from the western finance. Looked from the finance act angle that, the intergovernmental financial shift payment system may define for "the financial ability difference which exists by all levels of governments between is a foundation, realizes each place public service level equally to change into the primary intention, but implements one kind of financial fund shift or financial balanced system". The intergovernmental financial shift payment system is the financial fund between all levels of governments' one kind of redistribution form, is a tax distribution system finance system important constituent. The financial shift payment already includes the central committee and the province, the city, the autonomous region financial fund shift, also includes below the provincial level the financial fund shift. The this article main research is the generalized government finance shift payment. The generalized government finance shift payment already includes the higher authority government to the subordinate government's income shift, also includes the subordinate government the income to higher authority's shift.All levels of governments' function mainly is the public product disposition, under the tax distribution system finance system skeleton, the central authorities and the local authority compared has concentrated relatively many financial resource, but the local authority actually had to undertake if the income to compare the relative more disbursements responsibility, caused the central committee and the place governance and the property rights is serious is asymmetrical, such local all levels of governments essential disbursement financial resource gap needed to make up through the shift payment form. Because the financial shift pays one is may adjust between the area the different financial revenue level and the maintenance lowest public service level contradiction; Two, may solve the local public overflow problem, causes the local authority when provides has the region overflow publicly in the cost and in the benefit appraisal obtains equilibrium, avoids because the over flow question causing the behavior distortion or the burden is uneven; Three, may reasonably dispose the resources, may increase to backwardness area fund investment, the guidance resources flows to the backward area, coordinated region economy development.Second part of our country finance shift payment present situation analysis. From the our country present stage implementation transition-period shift payment main form, the basic pattern and the existence question and so on three aspects have analyzed our country finance shift payment present situation.Currently speaking, our country not yet establishes the standard the intergovernmental financial shift payment system, the present intergovernmental financial shift payment mainly adopts the top-down longitudinal pattern, uses the tax revenue to return, the original system subsidy (or on solution), the settlement subsidy (or on solution), the special subsidy, the transition shift payment and so on the many kinds of shifts payment fund assignment form. This kind of shift payment system is under the original system shift payment means and the transition-period shifts one kind of non-standard, the transition, the old system which the payment means unifies "the mixture", not only is unable to get rid of the original system the fetter and the limit, moreover also has the transition and the non- standard characteristic, this was deciding our country intergovernmental present finance shift payment system inevitably has the certain problem: One is central returns the volume to each place tax revenue the definite method to lack the scientific basis, the determination tax revenue returns the amount according to "the cardinal number law" not to consider various local the income power and the disbursement need the objective difference, causes between the area the financial resource imbalanced situation the form which to the tax revenue returns fixedly to get down under the tax distribution system name; Two, in the present financial shift payment system, besides are few according to the equal formula computation shift payment, the major part finance fund is uses the tax revenue to return, form assignment and so on system subsidy, settlement subsidy, basically equal function. Each kind of financial shift payment form policy direction is not clear about, is not extremely standard; Three, in the shift payment has the condition to allocate funds(special subsidy) the project excessively many, everywhere "scatters the ground pepper", the assignment lacks the sequencing, the formulation, is at will big; Four, the shift payment system basic goal is promotes between the area the basic public service level equal between, on is objective requests to various local financial ability and the finance needs the disparity to carry on the adjustment, the utilization finance shift payment implementation country policy intention. But our country at present shift payment in this aspect function extremely limited, the shift payment policy guidance is not clear about, the adjustment function is weak; Five, shift payment dynamics insufficient, in recent years, the central financial revenue occupied the nation financial revenue in front of the proportion score tax system to enhance about 30%, but because the tax revenue returned the volume to increase progressively year by year take 1993 as the cardinal number, therefore, the central finance inclined outside the mid-west area the increase financial resource, was incapable carries on the more shifts payment again to other areas; Six is national establishment unified province has not shifted the payment system to under, the province following finance shift payment system is not especially standard, is imperfect. The third part of our country finance shift payment existence question reason searches analyzes. From real diagnosis angle and so on the material, data, carried on the deep level to our country finance shift payment existence question reason to search analyzes.The higher authority government financial resource limited shift the payment system function limited main reason, but all levels of governments' governance division unclear causes the shift payment responsibility to be fuzzy, the unification coordinated mechanism lacks also creates the financial shift payment pattern too to diversify. In addition, our country present intergovernmental finance shift payment system itself assigns the structure and the proportion is unreasonable and so on the aspect limitation as well as arranges and supervises the ability to the financial shift payment frail government the insufficiency also is creates our country present finance shift payment system to have many deficiency the important reasons.Fourth part of consummation our country shifts the payment system the effective way. From further deepens the financial control organizational reform, reasonable division all levels of governments' property rights and governance; Moderately enlarges central to the province, the province shifts the payment to under dynamics and the scale; Adjustment shift payment form, structure and proportion, expanded and standard shift payment scope; The promotion shift payment system standardization and aspect and so on the legal system discussed has consummated our country to shift the payment system the effective way.The author believed that, the intergovernmental shift payment system in the target selection certainly nothing more than the realization finance longitudinal balance, reduces the sector disparity, strengthens aspect and so on central authorities macroeconomic regulation and control ability. The suggestion will guarantee the finance organizational reform steadily carries on also lists as the shift payment goal, thus still could occupy the main share for the short-term in the tax revenue to return provides the legal basis, simultaneously also for further reformed proposed advances gradually request which steadily carried on. In the various goals, should reduce the sector disparity to put on first, as instructs the strength take this to strengthen our country to shift the payment system the equal function, increases the central finance the part and reforms the fund which other shift payment forms saves down first to use in the equal shift payment. Should take realize the government function to local authority's guidance to transform, the realization environmental protection and the sustainable development, the consummation social security as well as carries on aspect and so on readjustment of the economic structure as the goal. In the pattern choice, the author thought the present stage not suitably establishes the crosswise shift payment system, should concentrate the energy to consummate the present longitudinal shift payment system. In the payment basis, should with emphasis further between the defined all levels of governments' governance and the disbursement responsibility: Central authorities' governance mainly is maintains the state power to stabilize and to fulfill the central authorities responsibility, strengthens the infrastructure and the general social public service construction, adjusts the national economy structure, the promotion economy stable development, the implementation macroeconomic regulation and control as well as develops the disbursement by the central direct management enterprise and so on; Local authority's governance mainly is fulfills the local authority function and the developing region education, the cultural establishment, the social security enterprise development and so on. In the payment form, should further simplify the existing shift payment form, will settle accounts classified processing and so on subsidy, other subsidy, will have in which general goal shift payment nature the fund to bring into line with the transition-period to shift the payment, will guarantee the fund the just assignment, to will have special shift payment nature the fund, will be supposed to bring into line with the scope which special will allocate funds, will profit from American the classification to allocate funds the form, the shift payment finally adopts the general shift payment, specially allocates funds the form which will allocate funds with the classification. In the shift payment structure, should further optimize the shift payment structure, adopts the reasonable means gradually to reduce the proportion which the tax revenue returns, strengthens the equal shift payment dynamics, the standard consummates specially allocates funds. In the shift payment law system construction, should speed up below the establishment province the shift payment system, gives the principled instruction and the standard in the nationwide legislation, simultaneously entrusts with the legislative power the local authority, allows the local authority to establish own as circumstances permit intergovernmental shift payment system, increases transforms, aspect the and so on public service to the basic unit government's function guidance and the promoter action. |
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