A Study On The Fiscal Transfer System Under Province To City And County Level In Guangdong Province

Since the adopting of tax reformation in 1994, a relatively normalized fiscal transfer payment system of central to provincial government has been formed gradually, while the establishment of system of fiscal transfer payment under province level is still at its exploring stage. In 1996, based on the actual situations locally, Guangdong province enacted and implemented a regulation named "the implementation of fiscal transfer payment programs in Guangdong province" by referring to the transfer payment method in transitional period. This regulation initially established the general transfer payments programs. With the development of practice, Guangdong province makes a lot of meaningful explorations in building the fiscal transfer payment system among the province and its subordinate authorities and obtains good results. But the effect of this new system is not fully utilized because of the constraints by external factors and the deficiencies in this system itself.This thesis makes a study on the fiscal transfer payment system under province to city and county level in Guangdong province by using the historical method and integrating the theory with practice. First, explains several concepts in this field and presents relevant studies at home and abroad, then makes a theoretic analysis on the system of fiscal transfer payment under provincial level. Next, the carding of development process about the transfer payment in Guangdong province is made. Thorough analyzing the implementation of this system, the paper points out some problems about this system. At last, based international experiences and the local situations, several suggestions are given in order to improve the performance of the fiscal transfer payment system in Guangdong province.