Intergovernmental Transfers Legal System In China

China carried out the reform of tax sharing system in 1994.However, influenced and confined by many factors, our country's inter-governmental transfer payment system developed slowly. As using some year's real income as base number, for a long time, our country's inter-governmental transfer payment system was not scientific, standard and full of optional. After 1994, our country took an important step forward in the transfer payment reformation. But inter-governmental transfer payment has several shortcomings, which are the roadblock for achieving the aim. Because of it, we need to set up a perfect inter-governmental transfer payment system in the new fiscal transfer payment law, so that we can achieve the aim, to curb the serious economy gap among different regions. So my thesis studies the basic character, aim and principle of the standard inter-governmental transfer payment system. And further, the thesis studies and analyzes the transfer payment system in foreign countries that are four typically developed countries. The thesis also analyzes the basic contents of the perfect inter-governmental transfer payment system, and sets forth some opinions and advice. The thesis includes four chapters: Chapter 1, in order to totally comprehend the transfer payment, the thesis analyzes its connotation seriously. Its also make sure that the transfer payment is the certainly selection of the modern countries, and introduce the general things of the transfer payment law system abroad, show clearly the importance of the transfer payment legal system in our country. Chapter 2 main analyzes the basic theories of the inter-governmental transfer payment system, includes the theoretical basis of the transfer payment, principle of the transfer payment law and the legal attribute of the transfer payment etc. Chapter 3 introduces the things of the transfer payment in several developed countries, includes America, German, Australia and Japan. Following, the author analyzes and summarizes some successful experiences that can be used for our country. Chapter 4 is about the major content of the inter-governmental transfer payment legal system in our country. Before that, the author also analyzes the main problems of the inter-governmental transfer payment system, and the basic surroundings of the transfer payment legal system.