The Study Of Intergovernmental Fiscal Transfer Payment System In China

The intergovernmental fiscal transfer payment system, which plays an important role in the fiscal system of a country, is used to transfer part of the revenue from affluent areas to the relative poverty areas and balance the fiscal level of governments at all levels.China has achieved great improvement and success in the transfer payment policy since it was established in 1994, however, there has always been large gaps in development levels between affluent and poor regions. So it's necessary to increase our effort to enhance and perfect the intergovernmental fiscal transfer payment system.This thesis concludes the research results in intergovernmental fiscal transfer payment system both home and aborad and analyzes the problems in this field of China. Finally, this article gives several suggestions in speeding up the lawmaking job and perfecting fiscal transfer payment system at sub-provincial level.