The Problems And Countermeasures Of China’s Inter-governmental Transfer Payment

Inter-governmental fiscal transfer refers to the free flow of inter-governmental fiscal funds, including a variety of benefits,superior to subordinate government place to the central upper solution, sharing tax distribution etc..Our country is vast in territory, the regional economic and social development level due to resource and environmental factors varies greatly. Inter-governmental transfer payment system in China was established in the1994tax system reform period, after twenty years of practice, not only to enhance the government macro-control ability, a correction of vertical fiscal imbalance also played a positive role, but because our country government function definition is not clear, the administrative system is not perfect and other problems exist, the transfer payment system of our country develops slowly, the equalization of basic public services, the role of relatively weak. On the basis of foreign advanced experience, unifies our country’s actual situation carries on the concrete analysis to this system, realize the transfer payment system scientific and standardized development, has the extremely important practical significance for our country.The arrangement of this paper is:introduce the basic concepts, proposed the question, analysis and problem solving. In order to let the reader to understand the basic theory, the specific content of the system and the type,the paper is mainly to introduce the inter-governmental transfer payment system theory and concepts, and a detailed analysis of the current situation and questions of China’s central government to local transfer payment system, at the same time,refer to the foreign advanced payment system, optimize the relevant policy suggestions to improve China’s inter-governmental transfer payment system.The first chapter is an introduction. Mainly introduces the research background, research significance and research methods, and introduces the domestic and foreign literature review of the study on transfer payment. In the realization of the equalization of basic public services in terms of transfer payment system has played an important role, therefore, the basic concept and theory through the study of transfer, and transfer to the mature national payment system, have very important implications for the perfect transfer payment system of our country.The second chapter is the theoretical analysis. Inter-governmental transfer payment mainly includes the general transfer payments, special transfer payment type, this paper discusses its concept, at the same time from the aspects of transfer payment system theory analysis indicate that the theoretical basis for the existence of the transfer payment system.The third chapter is to introduce the establishment background of China’s transfer payment system. By analyzing the background of the transfer payment system’s establishment, find out the reasons in the establishment of the transfer payment system, and the inter-governmental transfer payment system’s deficiencies and shortcomings in this context. Through the analysis of the central government to the local government transfer payment system’s current situation and existing problems, finding the causes of the existing transfer payment system’s not standard and irrational structure and etc..The fourth chapter is the experience to solve problems of China’s transfer payment. In this part, the America and Germany, these two countries have set up the transfer payment system for long periods of time, and the system is more perfect, having the very good reference for our country. But because China is a unitary state, which is a federal country, so this paper also chose Japan and South Korea these two unitary Asian countries as reference, to improve the comparability. The specific implementation of all transfer payments due to the actual situation is different, but these four countries’transfer payment system’s legalization is more perfect, division of financial authority and powers between the government is more clear, we should draw lessons from their experiences.The fifth chapter take the preceding analysis as the basis, in view of the existing problems in the system of payment transfer mentioned above, to solve the existing system to the problem of transfer of the system, and use the successful experience abroad, from the aspect of transfer payment system’s specification, the supervision’s strengthen and management, the promoting of law construction, the perfect of relevant supporting measures and so on, putting forward perfecting China’s inter-governmental transfer payment system policy suggestions.