A Study On The Transfer System Under The Provincial Level And The Transfer System Of Guangdong Province

For the demand of the construction of market economy mechanism, Chinese government carried out the reform of finance and taxation system on the core of distribution of tax system in 1994. It's after the reform of distribution of tax system in 1994 that the current transfer payment system comes into being progressively. In 1995, our government issued "The Payment Method In Transition Period", which made transfer payment stride forward a great step on the road of standardization and science. As a very important part of transfer payment system, the development of transfer system under the provincial level is very slow, there a very long distance to its target of equality, so this is although an important issue for study. As a vital momentum for the rapid, sound and sustainable economic development of Guangdong Province, the transfer system of Guangdong Province has received a lot of attentions from more and more experts and scholars. After introducing the transfer system under the provincial level, the paper analyzes special of transfer payment system of Guangdong Province., moreover, the paper analyzes special transfer system of Guangdong province as its key point, such as excitation mechanism. Then , on the basis of analyzing and summarizing the Guangdong provincial fiscal transfer systems ,some suggests of establishing and perfecting the transfer system under the provincial are given.