The Research Of Lateral Fiscal Transfer Payment In Our Country

The lateral fiscal transfer payment system is a kind of lateral transfer on financeamong the administrations of different regions; the purpose of this system is tobalance the finance of different regions and shorten the distance of economic strengthof different regions. Even though there isn’t a normative lateral fiscal transferpayment system in our nation, a kind of commutative support system among theadministrations of different regions in our nation can be treated as a prototype of thesystem essentially. It can balance the finance of different regions to a certain extent,but because of its political and temporality characteristics, there are still somedeficiencies on balancing the finance of different regions and making different regionshave equal basic public service. As a result, the lateral fiscal transfer payment shouldbe constructed in our nation to guarantee the achievement of the strategic thought oftwo overall situations and realize common prosperity.This article has six parts:Part one is introduction. This part includes the reasons, purposes and researchmethod and domestic researching stations on the subject;Part two describes theoretical basis of the system on economics and law science.This part overviews the theories of social fairness and justice, Fiscal balance, regionalimbalance and Two Overall situations. Combining the contents linked close with thesystem, author demonstrated the theoretical basis of the system.Part three is about overview on the corresponding support system in our nation.Through the analyses of the types, characteristics and defects of the correspondingsupport system, we can conclude that this system is essentially a sort of fiscal transferpayment system and should evolved into a standard scope.Part four represents the content and the revelation of financial balance system inGermany. By relating and analyzing the aim of legislation on municipality andtownship in Germany, we can inspired and get some referring experience duringconstructing our own system.Part five describes constructing fiscal transfer payment system in our nation.This is the achievement of this article and the most important part too. In order toequalizing the purpose of basic social service, the system should be built immediately on Capital size, operation way and Capital allocation way, and methods of legislationsalso been discussed. Finally we can see the feasibility of the fiscal transfer paymentsystem in our country.Part six is conclusion. It summarizes the achievement, sense and shortcomings ofthis article.