The Reformation And Improvement Of Fiscal Transfer Payment System

The common prosperity of the whole society is the ultimate goal of our country,along with the continuous development of the socialist and economic system, ourcountry has obtained great achievement in the aspect of economy, at the same time,theproductivity level and the income level of resident also have been greatly improved. inthe process of rapid economic development, because our country is very and has manyregions, and different regions have different economic level, the gap between east andwest and the gap between urban and rural are very big.in order to ensure fair and realizethe common prosperity of the whole society, our country must establish and improvethe fiscal transfer payment system.In all countries in the world, fiscal transfer payment system is an is an importantpart of national financial system, our current financial transfer payment system isestablished on the basis of the tax system in1994, in order to realize the equalization ofregional resources and basic public service, central government transfer part of fiscalmoney from prosperous regions to poor regions to strengthen macroeconomicregulation and control ability. In recent years, the fiscal transfer payment scale andstrength in our country have been exaggerated and the financial transfer payment systemhas been improved greatly, the role of fiscal transfer payment has been exaggerated,which in the equal of financial resources and basic public services between differentregions, but as a whole, there are still some problems in our fiscal transfer paymentsystem, the full play of utility is not effective enough and perfect, it need furtherimproment.This paper first study of basic theory of the intergovernmental fiscal transferpayment and foreign fiscal transfer payment system and advanced mode, on the basis ofit,I find many problems existing in the current fiscal transfer payment system andanalyze the reasons, then I put forward the measures to reform and improve the fiscaltransfer payment system. In detail, the main problems are that our fiscal transferpayment system now have too many forms, unreasonable structure and single mode, thedetermine and use of fiscal transfer payment funds have no unified standard andcalculation formula, in addition to, grass-roots government financial are very difficult.There are many reasons, the country can not clearly allocate the powers andresponsibilities between government, the management of the fiscal transfer payment are imperfect and the supervision of the fiscal transfer payment is not comprehensive, at thesame time, the the fiscal transfer payment syetem is lack of corresponding laws andregulations, etc. Therefore, in order to realize the equalization of regional financial andpublic service, we must further reform and improve the transfer payment system in theform, structure, mode, management, law, use of capital calculations, at the same time,we also have to speed up the transformation of government function and establish andimprove the fiscal transfer payment system under provincial level,finally,we will maketransfer payment system in our country full and effective.The main research methods in this article are theoretical analysis, data analysis andthe method of theory with practice. In order to makes convincing conclusions, the paperbased on basic theory as the instruction, I collecte, summariz and conclude theinformation and data, at the same time I draw lessons from foreign advanced of fiscaltransfer payment mode and the successful experiences of fiscal transfer payment. WhileI put forward some own views and opinions in this article, due to the lack andincomplete of data, the article is not prefect in the empirical analysis, this make parts ofthe paper in-depth and comprehensive, it need to be further studied and discussed.