Research On The Legal Issue Of Vertical Transfer Payment Mode In Tax

Fiscal transfer payment system is an important part of the financial system in ourcountry, one can say that it is indispensable to the financial relationship between thegovernment and the government Bridges. Vertical tax system of transfer payments as themain way of fiscal transfer payment, can not only give full play to the important role offiscal transfer payment, can also highlight tax public purpose, further ensure areas haveequal between public products and services, so as to promote the development of regionaleconomic balance up, at the same time to realize social fairness and justice, maintainsocial harmony and stability has a positive impact. Taxes vertical transfer payment as partof the fiscal transfer payment, its essence is also a redistribution of national income, withvery strong state intervention. Compared with many countries in the world, our country’sfiscal transfer payment system is not perfect, such as transfer payment goal is not clear,unreasonable allocation, the important reason for these problems is the imperfect legalsystem of fiscal transfer payment in China, the current financial transfer payment lawpresent scattered and low status of the status quo, no specialized and systematic legalsystem for regulating. Therefore, we should actively learn from advanced internationalexperience, to develop the financial transfer payment law, make the fiscal transferpayment system, including tax vertical transfer payment has legal norms, construct asystematic legal system of fiscal transfer payment, the fiscal transfer payment from thenew target to specific distribution on issues such as legal basis. Only by establishingscientific and normative legal system of fiscal transfer payment, can we truly achievefiscal transfer payment under the rule of law.