The Research Of Legislative System Of Fiscal Transfer Payment In Guangdong Province

Fiscal transfer payment in the central government is much more standardized than that under the provincial government. Guangdong province, paying attention to the special transfer payments with the steps of cleaning up special funds, seems having got its own logical framework in legislation. Somehow, special funds and fiscals transfers in special area own different cores. That’s why legislative framework in Guangdong province is far from being built. In addition, Guangdong province works hard in the innovation of fiscal transfer payment like inspired general transfer payment and competitive allocation in special transfer payment system. As the legislative framework in the whole country is imperfect, the province’s fiscal transfer payment legislative documents are draped in logical confusion and duplication of effort, which hindering the lawful and orderly operation of the province transfer payment.In view of this, this thesis combined two parts, theory and practice, by researching the law-related documents which has impact on the fiscal transfer framework in Guangdong province, analyzing problems like chaos legislative orientation, confused governmental division of responsibilities and arbitrary decision-making, etc. Then the thesis raises the arguments before making decisions like equity and efficiency in the use of funds, the relationship between transfer payments and government initiative, flexibility and stander in the use of funds, the relationship between normative counterpart support and horizontal transfer payments. After holding the core principal legislative formulation in developed countries, the thesis advises Guangdong province drafting its own legislative framework in the field of fiscal transfer payment, suggesting building it in the view of legislative level and content terms with clear thinking and direction.