Study On Inter - Government Transfer Payment System In China

Inter-Government Transferment refers to fiscal revenue transferring between the different level governments in the frame of expending responsibility and tax-dividing, which is the base of local public finance. It can transfer budgetary appropriations from central government to local governments, and also can attain the goal of managing public finance. In 1835, the Great Britain had first set up the special-use allowance. There are 160 years from then on. We can learn that Inter-Government Transferment is the certain event in the modern market economy fiscal system from the international experience.After reformation, our country is aimed to set up market economy of socialism. The public finance system should be perfect unceasingly. In 1994, our country had the most far-reaching fiscal reformation since the new China setting up. Before 1994, we had many of standard transferments. After 1994, our country took an important step forward in the transferment reformation. But Inter-Government Transferment has several shortcomings, which are the roadblock for achieving the aim. These questions are also harmful for economy development. It is very necessary for us to discuss this question in-depth , and to find the best method and approach to solve this problem.The basic structure of this thesis is as follows:Chapter 1 is about the theory of Inter-Government Transferment. This chapter expounds the existence necessity of Inter-Government Transferment and the effect of the different type.Chapter 2 analyses the present state of Inter-Government Transferment in China. There are several questions in Inter-Government Transferment, such as structure, quantity. We should perfect in these aspects.Chapter 3 introduces the experiences of other countries. In this chapter, the author enumerates methods from several aspects such as the formula, type, structure and supervision.Chapter 4 is about the methods to solve the problems. The article propones the advice from improving formula, enlarging the range of using methods of factors, reducing forms, which is based on the principle of setting up Inter-Government Transferment.