| Regional economical imbalanced development and regional disparity are common phenomena in the course of economic growth. In the course of economic development, If only there is the existence of disparity in nature. Economics and society, there will come the problem of regional economical imbalanced development and regional disparity with different degrees. If the problem of regional disparity can not be solved satisfactorily, not only it will affect the improvement of the country's comprehensive economical power, but also it will cause a series of social contradictorinesses and even lead to the social unrest. This requires central government not only to supplement vertical "financial gap" but also need to adjust regional horizontal financial ability through the means of fiscal transferring payment to realize equilibrium of the level of public service and narrow regional disparity.After reformation and opening to the world, our country's economics developed fast, but the contradiction of widening of regional gap became evident, Minority region's economical development is far behind that of the east area. To boost minority region's development, besides special policies and measures, fiscal transferring payment is also a very important means. In 1994, in order to adapt to the development of socialist market economics, our country made the reformation of taxdividing fiscal system and primarily standardize the distribution relationship between central and local governments. With the implementation of tax dividing fiscal managing system, fiscal transferring payment conforming with it came into use formally in 5 main forms: system compensation, special subsidy, tax return, transitional period fiscal transferring payment, year-end settlement subsidy. Through fiscal transferring payment, the nation supported minority region greatly and play an important role in minority region's public welfare, social guarantee ability, the perfection of basic facilities' construction, frontier safety and frontier business' exploitation and expansion . But the current fiscal transferring payment system is not standard, there exist some problems, eg: over attention on vertical transferring payment result in the restriction of transferring scale and can hardly realize fair goal; unclear transferring payment evidence causes ambiguous responsibilities; the decision of transferring payment allocation quota is unreasonable and the effect of equilibrium is poor; special allocation can hardly show central government's purposes and lead to fund's dispersion, prodigality and low profit; the outlay of effective transferring payment is insufficient, 《transitional period transferring payment means 》 plays a small role; legal supervising system for transferring payment is not perfect, and so on .While on abroad, some developed countries that carrying out tax dividing fiscal managing system in an earlier time have foundedcomparative scientific, standard and effective fiscal transferring payment system between governments. Although each country's fiscal transferring payment system is different in concrete form and in the degree of effectiveness to the local governments and has no a unified mode, they have many common characters and experiences, eg: demarcate central and local government's civil rights and economical rights reasonably, to realize two horizontal and vertical fiscal equilibriums, adopt diversified transferring payment ways, invest fund with a marked direction, use "element way" to conjecture and check transferring payment amount, owning sound rules, regulations and special managing and distribution organization. Therefore, in order to narrow regional gap, boost minority regions development, China, whose market growth is in a premature stage, market mechanism is not perfect, and is in a transitional period of new and old system, must refer to developed countries' successful experiences according to the principle of scientific and reasonable, standard, fair and open, combination of unified system and inclined pol... |
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