Study On The Fiscal Transfers In West Region Of China

Intergovernmental fiscal transfers have been a dominant feature of public finance in many countries. They play an important role in balancing the difference of the financial resources and regional public service. China is solving the fair problem and the construction of the harmonious society. We must pay attention to the disparity question between the areas of the western and eastern part. How to reduce the regional disparity? The fiscal transfers of the state play an important role. Since 1994,it implemented the reform of the system of tax allocation and set up the system of inter-governmental fiscal transfers, The central government has strengthened the fiscal transfers and financial funds to the western region. Because of the structure of the fiscal transfers and the fund quantitative , it can not reach the goal of regional public service equalization. This paper analysis the basic theories of transfer payment and transfer payment implementing performance, establish the guidelines of norm fiscal transfers of our country, And then on the basis of the state of development of western economy, propose that we should take unconditional transfer payment as the core and the condition fiscal transfers as assistance to western fiscal transfers. Finally, the paper provides the countermeasure policy.The full paper is divided into four parts. First part have explained the theoretical foundation of fiscal transfer payment of west. The goal of fiscal transfer payment is to solve the contradiction between the central authorities and locality and realize the public service equality. Second part use fiscal self-sufficiency ability coefficient and the standard levels of the difference rate and other. indexes , analyses the current transfer payment performance. On the whole, the transfer payment performance is good. But exist unreasonable fund distribute. The third part have studied the choice of the mode of fiscal transfers in west region. We should take fair as the guidelines, set up the transfer payment mode combined vertically and horizontally. In the choice of the transfer payment form, rely mainly on transfer payment unconditionally, and take conditional transfer payment as complement. The fourth part propose the countermeasure from five respects. First, to make western preferential policy legalization. Second, make the legal system means to standardize the system of transfer payment. Third, define the ownership of property and responsibilities of central authorities and the locality,...