The Effect Of Fiscal Transfer Payment On The Equalization Of Financial Resources Of County Level

The 13 th Five-Year plan makes further instructions to the financial system,including the requirement of improving the fiscal transfer system,standardizing the general transfer payments and increasing the transparency of the funds transfer payment.And it clearly put forward to improve the province below the financial allocation system.The reform of China financial distribution system dates from the business tax reform in 1994.It initially established the tax system to adapt to the socialist market economic system,but as time goes on,the drawbacks of this system have gradually surfaced.The right of poverty of local government financial the do not match with their responsibility,and the government at the grass-roots level lack of financial resources,relying heavily on transfer payments of the higher levels of government,but the gap between regions is still obvious.To change this situation,we should proceed from two angles that one is to further improve the reform of tax system and the other is to improve the transfer payment system,that is the transfer payment system would play an important role.The 1994 reform of the tax system set the standards for the right of poverty between the central and provincial government,but it does not stipulate the fiscal system(including financial distribution system)of the units following provinces.The province units should set their financial system which mach with their own situation by reference to the financial system of the central government.Therefore,this article takes Anhui Province as the research object,inspecting the influence of Anhui province transfer payment to the financial balance of the county government,analyzing the existing problems in Anhui Province,and perfecting the transfer payment system.This paper is divided into six chapters:The first chapter is the introduction of the article.This part mainly introduces the research background and the significance of writing,research methods,the structure of the paper,the possible innovation points and deficiencies.The second chapter is literature review.It is mainly from the research object,research methods,the main conclusions of the study,and finally give a simple review.The third chapter is the theory of fiscal transfer payment equalization.This part introduces the concept and classification of the current transfer payment,and thetheoretical analysis of transfer payment in Anhui province.The fourth chapter is the current situation of transfer payment in Anhui province.In the first,this part introduces the transfer payments of the central government transferring to the Anhui Province in 2009-2014 years;in the second,it studies the transfer payment of Anhui Province from the point of total amount and structure;in the last,introducing the situation of the units of Anhui province accepting the transfer payment,and according to the current situation of Anhui Province,pointing out the existing problems in the system of transfer payment.The fifth chapter is the empirical analysis of the effect of transfer payment to the financial equalization of the county level in Anhui province.This part first introduces the financial situation of Anhui Province,followed by the two indexes variation coefficient and Gene coefficient analysis of Anhui Province on balance effect on each county transfer payment from two aspects of quantity and structure,horizontal equalization degree of Anhui province and the major sub transfer payment transfer payment equalization degree.Comparison of two methods,summarize the results of analysis.The sixth chapter is the suggestions of improving the transfer payment system of Anhui province.According to the previous empirical study,combined with the theory of transfer payment,this paper puts forward the corresponding countermeasures on how to improve the transfer payment in Anhui province.This paper studies that Anhui provincial government equal the fiscal capacity of 57 counties from 2009 to 2014.The general transfer payment equalization effect is most obvious,followed by the special transfer payment and the tax return.According to the research results.This paper puts forward suggestions to further enhance the Anhui province equalization effect of transfer payment by increasing the scale of general transfer payments,establishing horizontal transfer payment system,striving for the more transfer payment and so on.