The Research Of The Central Government To The Local Transfer Payment System

The different geographical environment factors and natural resources can lead to regionaleconomic development level is different in our country various areas,together with all levelsof government tax ability is different, lead to fiscal capacity in different areas of the gap,appear fiscal imbalance on lateral and longitude imbalance. Building a well-off society in anall-round way, realize the goal of equal basic public services is the objective requirement ofChina’s reform and development entered the critical period. Intergovernmental transferpayment system by government redistribution of economic interests between the range aroundthe financial balance, coordinated regional economic development, ensure that local residentswill have access to basic public service level plays an important role. As part of the financialsystem, the intergovernmental transfer payment system has been adopted by most countries inthe world. Intergovernmental transfer payment system in our country’s reform of taxallocation in1994, after nearly20years of development, perfect, strengthen the government’smacroeconomic regulation and control ability, correct But because our country governmentfunction between not clearly defined, the administrative system is not sound, lack ofspecialized management institutions make intergovernmental transfer payment system inChina has been slow, there are still some problems, In narrow the gap between regionalfinancial resources, the realization of basic public services equalization’s role needs to bestrengthened. Combined with the actual situation in our country to a concrete analysis ofintergovernmental transfer payment, draw lessons from foreign experience, to establish ascientific, standardized transfer payment system, has important practical significance.This paper according to the basic knowledge, ask questions, analyze problems andproblem-solving idea has carried on the overall framework. Mainly through an introduction tothe general theory of intergovernmental transfer payment system to make the reader to thetheoretical foundation of the inter-governmental transfer payment system Object, concretecontent, form, again have a probably understanding through a concrete analysis of the present situation of the central government to the local transfer payment system and the specificproblem, Transfer payment system of the reference to foreign mature Suggestions to improvethe system of transfer payments of the conclusion.The first chapter is an introduction to this article. Mainly introduces the researchbackground, purpose and significance of this paper, and introduces the relevant studies of thecentral government to the local transfer payment system at home and abroad literature review.Intergovernmental transfer payment system in reducing regional gap of our country, therealization of basic public services equalization has important role, so by studying the basictheory of transfer payments, contrast study of transfer payment system, concludes that perfectour country the central government to the local way of transfer payment system has importantsignificance.The second chapter is theoretical analysis. Intergovernmental transfer payment includinggeneral transfer payments and special transfer payments and wide condition for transferpayment, in this paper, its basic meaning is discussed in detail, made a general analysis alongwith graphics, from the government transfer payment system between the target: correctvertical imbalance; correct horizontal imbalance; the internalization of external effect;enhance the cohesion clear intergovernmental transfer payment system in aspects of theorybasis.The third chapter is the analysis of present situation and existing problems of thecentral government to the local transfer payment system. Based on the analysis of the presentstatus of the central government to the local transfer payment system in China, find out thecentral government to the local transfer payment system in China exist unreasonable structure,equal tax return of you and special transfer payments too big problems.The fourth chapter for the international experience for reference. In this section, selectthe two western developed countries the United States and Germany, They transfer paymentsystem set up time is long, relatively perfect in system have certain reference significance.But they are all European countries and is a federal system but our country is unitary. In orderto improve the comparability chose two unitary Asian countries Japan and South Korea。While countries differ according to its national conditions，the concrete implementation oftransfer payment system is also different，but the governments at all levels between the finance rights and the duties are very clear, transfer payment system of legal system is sound,transfer payment forms and the size of all countries are suited to its national conditions.The fifth chapter mainly based on the above analysis, puts forward the problem in thethird chapter of the central government to the local transfer payment system in our country,drawing on the successful experience of foreign transfer payment, from the optimizedstructure of transfer payment, to strengthen the supervision and management of transferpayment, the legalization of construction of transfer payment, Improve the complementarymeasures of the system of transfer payments. Put forward to promote the perfect proposal ofour country the central government to the local transfer payment system.