Research On How To Improve The System Of Fiscal Transfer Payment

The fiscal transfer payment system is a balance of financial capital and financial system. which is an important part of the national financial system. Through transferpayments,affluent areas will transfer part of the revenue to the relative poverty of the region, governments at all levels to balance thefinancial level. Sound fiscal transfer payment system can enhance the financial macro-control capacity narrow the gap between locals,reasonable regulation,guide Local financial activities, promote regional economic coord -ination and balanced the development of social undertakings.The transfer payment in China now has been based on the reform of tax system in 1994 .which is playing an import role in the society .but the design and efficiency of judges of the Fiscal transfer payment system still have lots of issues such as the total size is too small, the structure is irrational, and the distribution method is unscientific etc. because of that China's transfer payments resulting in a long-term failure state. According to the statistics data it shows that: in the"10-th Five-Year Plan"period, the urban and rural, regional development gap and the income gap between some members of society continues to expand. between the western and eastern regions the gap in economic development .and the provision of public services continues to expand. The existence of these problems are not fit for building a harmonious society in China. So the study of transfer payment system is a topic of great practical significance now. The text begin with the theoretical analysis,based on the current situation of our intergovernmental payment system, and use other countries'system for the reference, put forward to some corresponding suggestions. This thesis is divided into four parts.The first chapter is the theories foundation of the thesis, mainly about the content,type and the reason of fiscal transfer payment; in the second chapter the current situation of China's transfer payment system was introduced and the problems are carried out In-depth analysis; The third chapter studies the experience shared from foreign government payment transfer system, the government transfer payment system of our country carried out late , while some developed countries carried out a long time ago ,although they are different systems and situations ,there still have something we can use for reference.Thechapter analyse some countries payment transfer system and also summarize them ;The fourth chapter is the last part of the text , this chapter focus on how to solve the exist problems which mentioned in chapter 2 ,and also use foreign countries'system for reference which is said in chapter 3 and together with our countries'reality ,putting forward to some suggestions for our countries'intergovernmental payment transfer system.