The Research On Law System Of Fiscal Transfer Payment In Horizon

Fiscal Transfer Payment is one form of finance balance system to help balance fiscal resource and realize the equalization of public service, which is the fiscal funds flow between governments of different level. From the practices of countries, it is divided into vertical and horizontal kind. In terms of our country, there is only vertical transfer payment system,horizontal in absence.Only from the practice effect, vertical transfer payment system more was used to guide local development, but the role to balance fiscal resources and realize the equalization of public service is not very good.It is both related to vertical transfer payment system itself having many problems, also with that our country has not yet set up horizontal transfer payment system. That is to say, only horizontal and vertical transfer payment system cooperate with each other,together, can truly solve the problem of local fiscal capacity in huge difference.Therefore, it has important practical significance to establish horizontal transfer payment system that the rich support the poor in our country.However, the scholars more do research on vertical transfer payment system, and less pay attention to horizontal transfer payment system, so it is a relatively new research subject.And most come from the angle of economics, rarely from the legal aspects for research, but the rule of law is the inevitable trend and ought to be the path.For this reason, it is necessary to analyze the related questions of making horizontal transfer payment under the rule of law from the legal angle, in order to narrow the gap between local finance resources as soon as possible.This article raises horizontal transfer payment system around the background that development is not balanced in our country, difference of fiscal capacity large and levels of public services different, and analyzes the concept,gets justification by several finance and law theories on the card. Secondly, prove the necessity of its existence by depicting the role of horizontal transfer payment, and deduce the feasibility for horizontal transfer payment system by policies and laws support as well as the practice of” partner assistance” in our country. In addition, we explore experience that horizontal transfer payment in promoting balanced development of the German economy and achieve equality in basic public services,by comparison analysis to economy development situation between German and our country.Finally we come up with specific suggestions to the construction of horizontal transfer payment system, from thebasic principle, model selection and orientation and the concrete system design, in order to view ideal picture of horizontal transfer payment system at its full resolution in the future in China.