| As an important project of the 21st century of China, the development of western regions has been of very great economic and political significance. According to the regional development policies of developed countries, the system of fiscal transferring payment is undoubtedly playing an extremely important role among them. Our country will not be an exception either. With implementing the development strategy of western regions, the system of fiscal transferring payment should go ahead of the rest.But all sorts of defects of our country's current fiscal transferring payment system have caused people to suspect whether it can play a due role in the development of western regions. Although it has experienced two major reforms after being drawn up, there are still a lot of defects in the " Transferring Payment Method in Transitional Period "made in 1995. For example, its composition is too complicated, and the goals of several main components are inconsistent. The system designing is to protect the vested interest, the function in alleviating the regional disparity is very weak, and lacks enough transparency, stability, and its corresponding supervising system.What deserves to be mentioned is that numerous scholars in our country have studied the system of fiscal transferring payment only limited in the scope of economy, while few study this issue in terms of law. This thesis analyses about this economic proposition of fiscal transferring payment in terms of law. Though it can't be regarded as the first one in history, the author believes that there are certain creative meanings.The target of this thesis is to research the system of fiscaltransferring payment in the development of western regions, belonging to both the category of economics, and the category of law. There is comparison of microcosmic. This thesis probes the innovation of the legal system.This thesis consists of four chapters, and conclusion with more than 32,000 words altogether.Chapter One introduces the reason for topic chosen, theoretical meaning and realistic meaning, research purpose, basic train of thoughts, research approach, basic concepts and briefly introduces the whole structure of the thesis. Chapter Two is divided into two parts. The first part introduces three developed countries' regional development policies and the system of fiscal transferring payment of their history briefly. The second part summarizes the common features of the system of fiscal transferring payment of the developed states, which are crucial to perfect our country' system of fiscal transferring payment. Then introduces the development strategy of western regions and the corresponding system of fiscal transferring payment in the history of our country.Chapter Three explains the certainty of implementing fiscal transferring payment in our country through an analysis of history of our country and current situation. On this basis, puts forward our country's ideal mode of legal system of fiscal transferring payment, which pointed out the direction for the goal of perfecting the legal system of fiscal transferring payment. Expansions in this chapter also lay the bedding afterwards too. Then introduces the "developing-the-west " strategy which our government is implementing at present briefly. And it describes the existing problems in our country's legal system of fiscal transferring payment emphatically.Chapter Four mainly expounds how to perfect the legal system offiscal transferring payment of our country. This chapter is also divided into two parts. The first part analyses the way to perfect our country's legal system of fiscal transferring payment according to the legal theory. In the second part the author puts forward four concrete suggestions and tries to perfect our country's legal system of fiscal transferring payment. In the research of this thesis, the author has carried out certain explorations in the following several aspects, and has formed some of his own new views, opinions and advocacy.1,The perfectio... |
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