| The tax assignment of fiscal system in china has been performed 10 years since 1994. As an essential part of tax assignment of fiscal system, the transfer payment system is under gradual construction (This thesis is mainly focused on the transfer payment between central government and local government). However, the "gradual progress" style taken in 1994 was very conservative, and even gave way to other fiscal reformation and policies. This reformatory thought is theoretically feasible, nevertheless from the viewpoint of present fiscal condition and transfer payment system status quo, the effect of the practical transfer payment system is far from satisfaction compared with the normative one. What' s more, the power, depth and progress of the reformation makes it out of reach of the establishment and perfection of the normative transfer payment system. Therefore, the establishment of the transfer payment system suitable to the socialist market economy is essential and pressing, especially under the new situation of the fastening of other reformation, the establishing of the frame of public finance, and the accelerating of the performance of the development of west China.Under this background, this thesis concentrates on the study of the establishment and standardization of the transfer payment system. According to the way of "what- why-how" , the author combines theory with practice, and gives importance to positive study. The author dwells on the following 3 aspects: i) the introduction of the basic theory of the transfer payment system and analysis of the advanced foreign experience;ii) the study of the problems existing in the present system;Analyzing the present - situation of the transfer payment system from the aspect of practice, the author makes objective evaluation of the main problems of the system and analysis of the reasons and factors that influence the reformation of the system, iii) the putting forward of pertinent suggestions on the perfection of the system. |
PDF Full Text Request