A Study On Fiscal Transfer Payment System At The Trend Of Equalization In Basic Public Service

With economic development and social progress, many people become concerned about the social equity and justice gradually. The interest demands about equalization of basic public services has become obvious increasingly. Because of natural reasons, historical reasons, policy principles reasons and institutional factors, there is a clear imbalance between the eastern and western regions, between urban and rural areas. the level of public service provision have shown a very Gap between different areas. Financial transfer payment system by the central and local governments is an important means to address vertical imbalances and horizontal fiscal imbalance between regions, it play an important role to achieving the equalization of basic public services around. At present, China's fiscal transfer payment system still have some problems, there is still some imperfections to promote equalization of basic public services, Therefore, the purpose of this paper is to solve our current problems in the financial transfer system, optimizing the financial transfer payment system, in order to provide a good system to achieve the equalization of basic public services.The research method is based on the theoretical guidance, as financial transfer payment system is derived from the fundamental theory of revenue sharing financial system. Specific research methods focus on the combination of China's national conditions and foreign experience; focus on the combination of maneuverability and scientific program; focus on the combination of theoretical analysis and quantitative analysis. Strive to make research articles based on scientific accuracy, making the standard financial transfer payment system not only meets current needs, but also meet the long-term goal, more in line with China's reality and characteristics. Using this research method, this paper study the status of the equalization of basic public services and fiscal transfer payment system, study the combination of the two interrelated points. Analyze the effectiveness and feasibility of the fiscal transfer payment system to optimize the equalization of basic public services, then using the foreign outstanding experience in the financial transfer payment to compare China's current situation of fiscal transfers, propose the problems and their solutions of China's financial transfer payment system.. This paper is based on the discusses of the equalization of basic public services, financial transfer payment system and their related theory. Describes the meaning, content and functionality about equalization of basic public services, and illustrates the theory of financial transfers, including the basic meaning, causes, characteristics, function, classification, and development status of financial transfer payment system. Then discusses the contact about fiscal transfer payment system optimization and equalization trend of basic public services. This section introduces the non-equalization supply situation of the basic public services at present, and according to the development of basic public services in recent years, obtain the overall trends about equalization of basic public services,. Then according the association of fiscal transfer payment system and equalization of basic public services, analyze the intrinsic link between the two, obtained that the financial transfer payment system is an important means to achieve the equalization of basic public services, to achieve the equalization of public services is the main objective.of fiscal transfer payment system. There have some problems of fiscal transfer payment system at the trend of equalization of basic public services. These issues include the current status of government functions is not clear, the use of transfer payments is not mainly used to provide basic public services in the above; financial transfer payment functions alienation, transfer payments mainly as a means to alleviate the short-term government or political purposes to a certain extent; financial transfer payment structure is irrational, types of transfer payments that can eliminate differences do not dominate; financial transfer payment system is not sufficiently standardized management levels; the law of transfer payment system is not perfect; levels Government's rights and financial power asymmetry. I focuses on the foreign financial transfer payment system and to draw on the experience of the situation. Analysis of Germany and Japan's fiscal transfer payment system, to draw some of the methods can be used. At last I discusses the development path and optimization initiatices of fiscal transfer payment system at the equalization trend of basic public services. These measures include improving the Government's public service functions; clear the propose of transfer payments system; design standardized financial transfer payment programs; build the regulatory mechanisms and legal system of transfer payment system; develop favorable external environment and supporting measures of the construction about the transfer payment system.In short, the basic public services presents a serious imbalance, but in recent years, China's supply of basic public services toward the trend of equalization. Equalization of basic public services is the main objective of the fiscal transfer payment, financial transfer payment system is an important means to achieve the equalization of basic public services, financial transfer payments play an important role in the process of achieving the equalization of basic public services, therefore, We must optimize the financial transfer payment system to promote the equalization of basic public services implementation. In improving the fiscal transfer payment system, we should not only pay attention to the basic starting point and goal about the equalization of public services, but also focus on the requirements about equalization of basic public services,and focus on the linkages between the two. Financial transfer payment in the trend of equalization of basic public services should be persist the premise of improving the supply of basic public services, the premise of transfer payments as a link, focus on reform of the tax system. I hope this research can advance the pace of reform about financial transfer payment system, it can play a role to the regional equalization of basic public services and social stability.