Discussion On The Shared Transfer Fund From The Central After The Oil Price And Tax Reform

1. Background and meaningSince January 1st, 2009, the reform has been on. Road repair fees, road transport management fees, road passenger and cargo fees, fairway maintain fees, fairway transport management fees and fairway passenger and cargo fees(six fees)are canceled. Instead, oil expense tax takes the place managed and delivered from the central.The study on the fund sharing is key to the reform, which allows the transport affairs to keep on developing in Jilin province and promotes a balanced development.The study focuses on the"six fees"involved in the reform, describing the practice and analyzing the drawbacks. Based on some international routines, corresponding policies are put forward. Means like demonstration, analogy, quantitative analysis and qualitative analysis are used.2. Management for"six fees"in Jilin province and drawbacksConcerning the reform, five kinds of fees are involved in Jilin province as road repair fees, road transport management fees, road passenger and cargo fees, fairway maintain fees and fairway transport management fees. Road repair fees are used to repair, convert or rebuild roads of all levels or as subsidies and irrigation fund. Road transport management fees are used as routine expenses by management agencies. Fairway transport management fees are used to make up local maritime authorities's routine expense. Road passenger and cargo additional fees are used for the construction of stations for passenger an cargo transport. Fairway maintain fees are used to maintain the fairways provincially. Road repair fees, road passenger and cargo additional fees and fairway maintain fees are managed according to provincial budget. Incomes are deposited as provincial reserve. 60% of road transport interests are used locally shared and 40% are provincially shared.The following are the problems concerning"six fees"management.a. The share and the budget systems prior to the reform differ from place to place.b. During the transitional period, local financial departments are lack of experience.c.After the reform, the shared fund based on radix sorting isn't of sufficient supply for all levels of expenses.d. Regions differ in economy, making it hard for affair right and finance right to be integrated.e. Local maritime agencies will not be able to get enough fees through transfer pay.f. After the reform, the lagging fund might cause deficit on road construction and conservation.The proper division of the business right in all levels is the pre-condition for the share of"six fees"3. Comparison and reference of transport business right divisionAbroad, the right is divided by the provincial government and local roads are provided by local authorities.Domestically, the right is divided as follows: State Road, Province Road are in the charge of provinces, autonomous regions and municipalities. County Road is in the charge of counties. Country Road is in the charge of country administrations. Local governments are the major fund source are the central give subsidies. Fund management methods of the reform have been put forward in provinces of Shandong, Hebei and Heilongjiang.Business right reference from domestic and abroad regionsResponsibilities and functions of all levels of governments must be made clear before the division. Based on the principles of rational right limit and benefit gain, the strategy that more money should be used on a bigger issue is implemented.4.Division of transport business right in Jilin province The division should be based on benefit, justice and efficiency, with properly free right, average share, law-based control, integrated business right and finance right, management responsibilities matching the finance capacities and more money used for bigger affaires.Business right division in Jilin province is as follows: Provincial level budget includes affairs across the province and local budget includes local affairs. Transport construction fund is convened to the provincial transport institute.5,The specific path of"six fees"Funds transfer payments to rational allocation in Jilin provincea.Road and maritime management institutes of all levels adopt the method of"base number+factor"to make make sure the money expenses. Local transport institutes adopt"base number+adjusting fees"to check the expenses, managed by all levels of budget.b.To use the method of"base number+factor"to make sure to money amount used to repair and maintain country roads and to put it into county or city financial budget.c.To set up the system with an integrated business right and finance right, expense management responsibility matching finance power to deal with the national roads and provincial roads maintain issues.d.To set up a transport construction and management system based on the principle of amassing money for bigger affairs.6. Conclusion and outlookThe transport departments in Jilin province should be adjusted to the changes in the reform, modifying thoughts, rebuilding a new fund running system to maintain the sustainable development.