The Research On Reverse Distribution Of Financial Transfer Payment In China

Since China implements sharing tax fiscal policy reform, the implementationresults of fiscal decentralization, transfer payments as a most important support measureare attracted by many people. In empirical, the paper mostly focuses on the followingissues: whether the financial transfer payments contribute to an equal among areas ornot; whether the transfer payments reduce the income gap among different kinds ofresidents? Then, by what means, they achieve the final effect? Which way can thegovernment use to improve the transfer payment system.The main contents: First, define the concept of the reverse allocation of fiscaltransfers; Next, through empirical analysis, determine the existence of phenomenon offinancial transfer payment reverse allocation; Then, analyzing of the channels of thisreverse allocation phenomenon; Concludes with some equalization countermeasures.In theory, the financial transfer payments’ most important way is to achieveequalization of basic services. Trough analyzing, we found the transfer payments didn’tnarrow the income gap of areas or resident, to the contrary, they produce thephenomenon of reverse allocation. We assign the concept of reverse simple definition, itis to achieve fiscal equalization and implemented, but if the financial transfer paymentdid not alleviate the disparities of regional public services, income and other areas, butto a certain extent exacerbated the inequalities, we call it the financial transfer paymentreverse allocation.At present, China’s fiscal transfer payment system is not complete. There are stillmany problems, especially on the role of equality. According to the analysis, this paperputs forward the transfer payment system has some problems, such as property rightspowers is not clear, the internal structure is irrational, irrational allocation of funds.Accordingly, we should put forward a reasonable division of powers and financialauthority, change the scope of the financial transfer payment mode, optimize thefinancial transfer payment structure, establish performance appraisal and supervisionsystem to improve the fiscal transfer payment system, and promote the realization ofequalization.