Basic Financial Transfer Payment Under The Equalization Of Public Services Vision System

As citizens of a country, it should be enjoyed by the constitution or by law conferred upon him the same rights and undertake corresponding obligations, should also enjoy the same living conditions are basically the same as that basic public services. At present, because of uneven economic development, public service system is not sound, as well as the accumulation of factors such as historical reasons, China's social life, there are many public services, such as the problem of uneven, affecting the implementation of social equity and harmony in society. Of course, the emphasis does not mean absolute equality of the average, even though the issue of inequality prevailing in the whole world, but China as a socialist country, after years of reform and opening up and rapid economic development, national comprehensive strength significantly increased, and should also have the ability to promote the basic equalization of public services. Promote the equalization of basic public services, an important condition for implementation are financial equalization. Only when we have a certain degree of financial security, before we can push forward the basic public services equal. To implement inter-governmental transfer payments, set up to improve the financial transfer payment system is the financial implementation of an important means of equalization. At present some of the world's mature market economies to follow a fair, efficient and legal principles, the use of scientific, formulaic method of calculating the equalization transfer payments through the means of resolving the vertical and horizontal fiscal imbalance, gradually narrow the areas of financial differences, achieve equalization of basic public services objectives, should I learn from.Our country since 1995 to implement the financial transfer payment system. Its origin in the tax system in the financial management system implementation. After the 1994 reform of the tax system, tax system as a financial management reform measures, the central finance in 1995 from a mature market economy country experience transfer payment system, combined with China's national conditions and formulated the "transitional period the financial transfer payment approach," our country has laid a financial transfer The basic framework of payment system. For more than a decade later, China's fiscal transfer payment system to improve after several adjustments, but because of power divided by the non-standard imperfect, property and power mismatch as well as the degree of economic development and vast territory, complex conditions and other reasons, the transfer payment system at equalization role play were not enough, the transfer payment system itself, there are some problems remain to be improved, the existing transfer payment system in the implementation of public services on the role of equalization has great limitations. The party's six in ten sixth plenary session, the basic public services to further the goal of equalization clear, the financial transfer payment system at the previous basic research on the increasing depth, with a combination of equalization concepts are becoming increasingly closer, more than ten years of practical experience in the increasingly rich. In order to achieve the equalization of basic public services as the goal, a comprehensive, scientific and rational design, to build a sound fiscal transfer payment system, and put into practice, and promote the implementation of financial equalization in order to form the law has become possible, and become our current should be an urgent need to do a job.In this paper, the central, provincial and municipal levels of financial transfer payments to the status quo, try to equalization of basic public services as the goal, the system of transfer payments from the theoretical basis, the transfer payment system through the analysis of problems and areas of public services and the existence of the gap its causes, namely, the equalization of basic public services transfer payment system on the reality of the needs of sophisticated experience from abroad, from the norms of inter-governmental fiscal relations and the implementation of basic public services equalization point of view, put forward a sound financial system, and standardize the system of transfer payments, transfer payments to accelerate the construction of the legal system's recommendations. Based on our country the status of the system of transfer payments and equalization of basic public services the requirements of the target concept from the update and standardize the management and speed up the legal process of transfer payment system set up and perfect to make some suggestions, but based on various factors, have a lot of lack of needed research, have a lot of sound on the transfer payment method for calculating the specific details have not yet explored, transfer payments of some form of relevant factors as changes in the new situation that may arise the need to continue in-depth study.