Study On Legal System Of Financial Transfer Payment

Financial transfer payment means that the governments in different levels of one country transfer the financial fund between each other in order to achieve the economic balance , Under the already committed frame of government duties, payment responsibility and tax assignment system. Financial transfer payment controls the local government behavior by assigning the central financial resources to realize the purpose of marcoeconomic control and to realize the developing in harmony in an all-round way by adjusting the remarkable difference of economic development among areas. The law of financial transfer payment is a general name of legal regulation which adjusting the social relationships formed in the course of finance transfer payment.Legal system of financial transfer payment includes two respects: One is the basic legal system of financial transfer payment; and the other is special legal system of financial transfer payment. The basic legal system of financial transfer payment regulates the main content of financial transfer payment, such as the definition, adjustment target, principle aim, mode design, supervision system, etc.,its form of expressions are "law of financial transfer payment" and some legal regulations about financial transfer payment in the Budge Law and the Tax law. The special legal system of financial transfer payment is the rule that we must comply with during thecourse of some typical public products financial transfer payment, forexample: the agriculture, the compulsory education, the environmentalprotection, the social security etc. Its form of expressions are someadministrative rules such as: " agriculture's financial transfer paymentmethod" , "financial transfer payment method of compulsory education" ,"financial transfer payment method of the environmental protection" ,"financial transfer payment method of the social security" , etc..The purpose of studying legal system of financial transfer payment is to solve the problems we meet with in the practice of financial transfer payment, and the writer wants more and more researchers in the legal field to pay attention to this issue and take part in the study on legal system of financial transfer payment. Therefore, The realistic meaning and theory valve of this study can be promoted extremely.The innovation of this thesis: the writer gives the division of the central and local government duties, which the precondition restricts financial transfer payment, puts forward the writer 's own opinion about the difference between government function and government duties. The writer emphasizes that we should not merely focus on the basic legal system of financial transfer payment in the overall improvement of the legal system of financial transfer payment, pay attention to the special legal system designing of financial transfer payment to conceive at the same time ; Emphasize that we should not merely make higher " financial transfer payment law of the...