Problems Related To The Fiscal Transfer Payment System In China

In the classification system of national financial system, the intergovernmental fiscal transfer payment system is one of the core content of the system, and realization of the governments at all levels between the important means of equal basic public services. State of balance between all levels of government’s ability to provide basic public services, through fiscal income transfers part of economic rich regions to economic development is relatively backward area, in order to make fiscal revenue of secondary distribution. The positive role of fiscal transfer payment system, including strengthen the central government macro-control ability, narrow regional financial difference, and reasonable guide and regulate the coordinated development of regional economy and social undertakings. In1994the tax-distribution financial system reform in our country, on this basis, gradually formed the current transfer payment system. But at the beginning of the reform, in order to get the support of the rich regions to ensure that the tax reform smoothly, transfer payment system includes the tax refund policy and also for some of the transfer payment under the old system, the existing transfer payment can be said to be the old and the new system of fiscal transfer payment. It plays a positive role on the one hand, at the same time, there are many shortcomings. Such as:the transfer payment system legal level is low, subject too much, allocation method and system of the implementation process many problems, such as the lack of criterion and supervision. The existence of these problems restrict the goal of public fiscal equalization development in our country, also to some extent affect the construction of a harmonious society and realize social fairness and justice in our country. At present, in our country to speed up the transformation of economic structure, deepening the reform of administrative system critical period, the study of perfect inter-governmental transfer payment system, is a realistic subject. In this dissertation, from the perspective of the inter-governmental transfer payment system in our country, using the combining theory with practice and comparative analysis, comprehensive jurisprudence, economic law, financial law and economics and other related knowledge, in this paper the necessity of perfecting the transfer payment system in our country, analyzes the present situation of China’s transfer payment system and the main problems of system, on the basis of comparison and draw lessons from foreign countries mature legal system of transfer payments, and put forward to perfect our transfer payment system of relevant laws and regulations system, structure and procedure, supervision mechanism, etc. Some thoughts and Suggestions.