Study On China’s Eco-compensation Fiscal Transfer Payment System

Eco-compensation refers to the legal act that government pay compensation for those people who intentionally do good to ecological functions, and who sacrifice for it, in order to ensure the continuous provision of adjustment ecological function and social fairness, so that the ecological service production and consuming could be set in a virtuous cycle and impel the supply of ecological service, so as to improve the ecological environment protection of China.Fiscal transfer payment is one of the important ways to ensure ecological compensation. Fiscal transfer payment refers to the way to transfer financial capital between governments or among government, companies and citizens, through which to realize the financial balance between different areas and equalization of public service, in order to change the situation of areas spillover and the purposes of macro-control. By this way can we reallocate the interests of different areas and among citizens, promote the ecological environment protection, change the situation of areas spillover and solve the contradiction between citizens’ developing right and environment right. Nowadays, one of the mayor capital resources of eco-compensation is governmental transfer payment. In recent years, we have made exploration and practice in multiple aspects for eco-compensation transfer payment and we have achieved some results. However, there still exist a lot of problems about the transfer payment system under the background of ecological compensation. Firstly, the transfer payment is vertically unreasonable considering the ecological transfer payment framework. Secondly, there also lacks systems of horizontal transfer payment. Thirdly, the legislation price of transfer payment is too low and the content is not complete yet as well. Considering the problems mentioned above, we can make efforts in the following aspects. One the one hand, build up a reasonable and sound transfer payment framework, including outlaw tax revenue return, improve general transfer payment, special transfer payment and perfect the vertical transfer payment mode and build up the horizontal mode. On the other hand, in the aspect of legislation, we can issue Regulation of Eco-compensation and Ways of Fiscal Transfer Payment.