Research On Transfer Payment System On The Basis Of Tax Distribution System

Since the tax distribution system of the finance management system was introduced in 1994, in order to address the issue of regional balance of payments, the state introduced the system of transfer payment system. Form then on,it has played a great role to promote and facilitate the China's reform of opening up and economic development. But affected by many factors and constraints, as an important component of the finance system and the major transfer payment system security, the transfer payments system is far from scientific norms and practical.Limited by the scope of research, it does not discuss the basic theory about finance transfer system. The article starts according to the way of"what-why-how".Chapter I: introduction. It raised questions, the research identified in this article and method of thinking.Chapter II: the defective analysis of tax distribution system. It points out that the existing problems and reflects on the shortcomings.Chapter III: Analysis the status quo and problems of the financial transfer payment system in the framework of the tax distribution system. It listed the current problems of finance transfer payment and analyzed why it existed.Chapter IV: The international comparisons and experience of the transfer payment system, summing up the experience abroad, pointing out that its reference to China.Chapter V: From the perspective of the government by low on how to improve the fiscal transfer payment system in our country. It pointed out the need to improve the finance transfer payment system from the basic low, tax low and budget low.