Research On Fiscal Transfer Payment Legal Regulation Of Equity Idea

Fiscal transfer payment,which plays an important role in intergovernmental fiscal relations,aims to level out the imbalance in fiscal capacity between the central and local governments and local governments under the current fiscal revenue and expenditure.The 19 th National Congress of the Communist Party of China pointed out: “As socialism with Chinese characteristics has entered a new era,the principal contradiction facing Chinese society has evolved and what we face now is the contradiction between the people's ever-growing needs for a better life and inadequate development of imbalance”.According to this,active adaptation to the transformation of principal contradiction is a basic requirement for various tasks in the new era of China,and finance should be like this more as it is the foundation and important pillar of state governance.In order to solve the problem of “inadequate development of imbalance”,the finance provide various measurements to correct and remedy it.Among them,fiscal transfer payments that can supplement local fiscal resources and equalize local fiscal capacity should do something and have bright prospects so as to solve the most serious issues about the base line of moral,such as the compulsory education,social security,public health care and endowment insurance.To some extent,fiscal transfer payments should be first reflected in the equalization of fiscal capacity among regions to satisfy the people's ever-growing needs for a better life.In practice,there is a large amount of transfer payment in China with a large scale and amount.In 2016,fiscal transfer and tax return from central government to local governments were up to 5940.07 billion yuan,accounting for 68.43% of the total expenditure of the central government.However,the legislation and system operation of the fiscal transfer payment is imperfect,which needs to be regulated.In theory,the fiscal decentralization and local autonomy theory interpret the legitimacy of fiscal transfer payments,but they ignore the most fundamental situation in China.The weakness of theory restricts the expected benefit of legal regulation of fiscal transfer payment,leading to the contradiction between theory and practice.Therefore,the financial allocation system of financial differentiation must respond to the endogenous balanced legal mechanism.This study aims at the realistic demand of the legal regulation of fiscal transfer payment and the deficiency of the existing theory practical needs and insufficient of theories of legal regulation of fiscal transfer payment,synthetically adopts the research methods such as normative analysis and empirical research,historical analysis and comparative in study and writing.It also adopts the combination of systematic analysis and profit-oriented game analysis,and follows the path of “putting forward problems-analyzing problems-solving problems”,reveals and analyzes the existing problems,theoretical basis,international comparison,equalization objectives and sound programme of fiscal transfer payment in a multi-level and multi-angle way.This paper emphasizes how to use the "equity idea" to regulate the law.Besides the introduction part,the main part is mainly divided into five chapters:Chapter 1 “The current situation review of China's fiscal transfer payment system” mainly focuses on the related issues involved in the current fiscal transfer payment system in China.The first section systematically combs the development course of China's fiscal transfer payment system.The new China fiscal and tax system has lived through the three periods,which are “unified revenue and expenditure”,“serving meals to different diners from different pots” and “tax-sharing system”.In this process,the fiscal transfer payment system has also experienced the historical period of “growing out of nothing”.The second section analyses the current situation of China's fiscal transfer payment system and points out the problems in its legislation and system operation,including legislative confusion,structural imbalance,functional alienation,lack of horizontal fiscal transfer payments and other institutional constraints,etc.The third section excavates the causes of the current situation of China's fiscal transfer payment system.In order to achieve the purpose of transfer payment,the factors such as political,economic and legal culture must be taken into consideration.Chapter 2 “The theoretical interpretation of the fiscal transfer payment system” mainly answers the theoretical basis of the existence of the fiscal transfer payment system.The first section introduces the theoretical basis of the fiscal transfer payment system from a traditional perspective.Fiscal decentralization and local autonomy,which are the proper meaning of the political modernization,are the main content of the financial relationship between central and local governments,ensuring the local government to enjoy certain financial autonomy.The second section puts forward that the equity idea should be adhered to in the context of Chinese fiscal transfer payment basing on the deficiency of traditional theory.First,it clears the basic definition of the concept of equity;second,it discusses the analytical framework and mode choice of equity idea.The instrumental value of equity idea requires its adoption of the "imbalance-balance" analytical framework,selection of progressive model and the rule of law model;finally,it analyzes the operating mechanism of "triple balance" theory in the financial distribution system and points out to handle the relationship between the state and taxpayers,the central and local governments,and the economically developed areas and the underdeveloped regions in the process of the establishment of "fiscal scale",the division of "fiscal proportion" and the equilibrium of "fiscal capacity".Chapter 3 “Comparison of the legal regulation of fiscal transfer payment between different countries under the equity idea” focuses on the differences of national historical tradition,culture,national system and the economic development levels to explore the legal regulation model of fiscal transfer payment in major countries of the world.The first section,respectively taking “Canada and Australia”,“Germany and Switzerland”,“Japan” and “America” as the study sample,reviews and comments on four specific modes of legal regulation of fiscal transfer payment,such as equalization transfer payment,fiscal balance mechanism,local tax payment and classified subsidy.The fifth section starts from the foreign experience to put forward the enlightenment to the legal regulation of financial transfer payment in China: firstly,the equity idea is the value criterion;secondly,the constitution and law are the main basis;thirdly,to protect local fiscal autonomy;fourthly,commit to the implementation of basic public service equalization;fifth,put the relevant system together.Chapter 4 “The objective of the legal regulation of China's fiscal transfer payment under the concept of equity” mainly focuses on the target of value and specific goals.The first section discusses the value goal of the legal regulation of the fiscal transfer payment-the distributive justice.First,comb the thought of distributive justice in the history of human economy,and make an overview of distributive justice based on results,starting points or opportunities,capabilities and needs;secondly,put forward the distributive justice under the equity idea in general.The second section studies the specific target of the legal regulation of the fiscal transfer payment-the equalization of basic public services.First of all,the basic public services and the equalization of basic public services is defined;secondly,study the difference between and contradiction of equal horizontal equity equalization and financial capacity.The third section takes the major social contradictions as the breakthrough point and guided by the concept of equity to examine the revision of the measurement standard of equalization of basic public services in a dynamic and developing way.Chapter 5 “The perfection of the legal regulation of China's fiscal transfer payment under the equity idea” focuses on how to implement the legal regulation of the fiscal transfer payment based on the above elaboration.The first section studies and analyzes the top design of China's regulation of financial transfer payment from a macro perspective,and answers questions about spiritual guidance and general thinking;The second section comprehensively analyzes the concrete measures of the legal regulation of China's fiscal transfer payment under the equity idea,mainly including speeding up the legislative process,optimizing the internal structure,increasing the support to the underdeveloped areas and constructing the horizontal fiscal transfer payment system,etc.The third section probes into the supporting reform of the legal regulation of fiscal transfer payment in China under the equity idea.First of all,clear that perfecting the financial distribution system is the premise of the financial allocation system,and the first is the construction of public service government for the establishment of the optimal financial scale and the second is to promote the reform of the tax system so as to construct differential local tax system;secondly,this paper points out that perfecting budget supervision system is the guarantee of regulation,involving accelerating the construction of modern budget system and improving the system of financial supervision.