Perfect Of Intergovernmental Transfer Payment System

Since the reformation and opening to the outside, our country's economic system reformation obtained great achievement which make the whole world pay attention to it, however, along with the development of economy, some deep antinomies shown up gradually, the development trend of the future should gradually change from focus on efficiency to emphasize fairness, in order to realize the coordinating development,and set up harmonious society. The relevant economic theories and other countries' practice have already expressed that in the system arranging of social and economic development, every area can ensure the equality of public service, and achieve equity only by the way of achieving financial equity. And the valid system of achieving financial among different areas is the payment transfer system between governments, This system can reduce different income between local governments, overcome the efficiency loss which caused by government activities ' overflow between different districts, reduce or avoid zone location's low efficiency of allocation of resources which caused by net financial benefit's big differences between governments, make up both horizontal and lengthways 's unbalance, improve the basic public service's ability and level which provided by government, realize the target of equality,economy stabilization and moderate development of society. At the deeply reformation's new form of our country now, the further research of the problems which exist in the intergovernmental payment transfer system, it is the obstacle of achieving financial equality, the promotion of valid function for intergovernmental payment transfer attract much attention obviously, and it becomes the urgent problem which need research timely.This text begin with the theoretical analysis, based on the current situation of our intergovernmental payment transfer system, and use other countries' system for reference, put forward to some corresponding suggestions. Payment Transfer is a kind of subsidy in fact. See from the relation angle of the corpus and guest body of the subsidy, there have government payment transfer to enterprise, government payment transfer to persons and central government give local government subsidy, and etc. and this text focus on the last form. The thesis is divided into four parts.The first part is the theories foundation of the thesis, mainly about the content, type and the reason of payment transfer. This text also talked about the target of payment transfer and the rules.The second part is the present condition and problems, we can compare between the conditions around separation tax system, our country's government payment transfer have much improved, aside with Central government's big collection of financial income, have satisfy local government's expend need, the amount of payment transfer have increased year by year, but there still have some shortage of it.The third part studies the experience shared from foreign government payment transfer system, the government payment transfer system of our country carried out late, while some development countries carried out it long time ago, although they are different country systems and situations, there still have something we can use for reference. This part analyze some countries' payment transfer system and also summarize them.The fourth part is the last part of the text, this part focus on how to solve the exist problems which mentioned in part 2, and also use foreign countries' system for reference which is said in part 3 and together with our countries' reality, putting forward to some suggestions for our country's intergovernmental payment transfer system.