Research On Transfer Payment In Harbin City On The Basis Of Tax Distribution System

Financial transfer payment is an important part of tax distribution system.At present the mature market economy nation regulate the financial distance andimprove the efficiency installment of the financial resource between thegovernments through the financial transfer payment, and finally reach the policytarget of the public service equality. In1994, in order to adapt the demand of thesocialism market economy, the central government practiced the tax distributionsystem reform. As the assistance measure to the reform of the financial system,in1995, our country start to the transition period transfer payment system, whichsymbolize the establishment of our country transfer payment system. Consultwith the construction of transfer payment system, financial transfer payment hasalso been actively explored in harbin. It has already formed a s ystem for taken aspecial transfer payment as the theme, taken the general transfer payments andreturned transfer payment as the supplement.because of a natural condition,economic foundation and management system and so on, the construction of thepublic financial transfer payment in Harbin City needs improving.This paper aims at describing and analyzing the current fiscal transferpayment status and achievements in China especially the existing studies madeby domestic and foreign scholars on its system construction are made first, andprovide the measures to improve it in Harbin, capital city of HeilongjiangProvince. A review of the theories on fiscal transfer payment and thedevelopment of the transfer payment, together with the background introductionof fiscal transfer payment history in Harbin city, which provides the analyse onthe quantity and quality of the present condition and the achievements of the t hepublic financial management system. Based on the analysis of the data on thefinancial transferred payment system in harbin has some problems in transferredpayment structure, the way of fund distribution, the definition of payment range,the supervision and management of funds, the construction of transferredpayment system and so on.It also analyses the deep reasons of these problems,which include the unmaturity of the central financial transfer payment systemconstruction, the low level of regional economic development and finance, the ambiguous division of politics and rights and the lack of the support andGuarantee of the law system. The external environment of the reform needsfurther improving.Then guidelines to improve the system in Harbin are proposedand suggestions are provided accordingly as follows: the objectives andprinciples of transfer payments, expanding the funds proportion in generaltransfer payments, standardizing and integrating special transfer payments,adjusting the allocation of funds transfer payment methods, strengthening the sixsuggestions in supervision of transfer payments and the basis of locationfinancial resources, improving the allocation of intergovernmental fiscalrelations, and defining the levels of government powers reasonably, establishingand improving the related regulations in transfer payment, prom oting the fivemeasures in fiscal reform. By raising, analyzing and solving problems, itanalyzed and investigated the transfer payment system in Harbin objectively, andaimed to improve the transfer payment system.