| After 30 years of reform and opening up, China’s economic has developed rapidly, urban and rural residents income level also got rapid increase accordingly. But followed by this, a domestic gap between rich and poor is becoming more and more obvious, financial development among different regions is not balanced, affecting regions public service ability like medical, health, education etc., this is adversely to social harmony and stability. Fiscal transfer payment system as an important means of government macro-control role is more and more prominent in the financial system. Its purpose is to make the regional social public service level virtually balanced, make all levels of government has the resources to ensure the equalization of public service for the local residents. After the tax reform in 1994, the Financial allocation between the central and provincial government have been established. Along with the further reform, the intergovernmental fiscal transfer payment system began to establish and constantly improve, vigorously promoted the high continuous development of social economy. In 1995 the ministry of finance developed a "transitional fiscal transfer payment method", by transferring payments to meet the requirements of local government spending, this is a major measure for perfecting the financial system. Since then, most of the local governments have been formulated transfer payment for province respectively in accordance with the fiscal transfer payment method, and obtained certain achievements, with the transfer payment scale expands unceasingly, some problems are gradually exposed, especially for fiscal transfer payment system below the provincial level, the problem is more serious and need to be addressed. In 2014,the key tasks in the opinion of deepening the reform of economic system figure out: promptly adjust the responsibility to allocate the powers and responsibilities of the central government and local government spending, defines the government and the market boundary, and give full consideration to the responsibility of the public matters the nature and scope of benefit, reasonable division between central and local, local at all levels of the governance and expenditure responsibility; Improve the proportion of general transfer payments, cleaning, integration, and standardize the special transfer payments project, form a complete set of special and competitive industries have been phased out local funds, scientific set of fiscal transfer payment factor and weight, make transfers more open and transparent. On February 2015, the state council issued "the reform and perfect the opinion of the central government to the local transfer payment system". Opinion is put forward to strengthen the top-level design, completes the step-by-step implementation. Adhere to the problem oriented, draw lessons from international experience, pay attention to the top-level design, make the finance transfer payment system and cohesion and expenditure responsibility, strengthen the holistic and systemic reform; Fully considering the actual situation at the same time, promote the reform of the system of transfer payments gradually, leading to solve urgent problems and the problem of consistent understanding. All policies of the state, specifically elaborated the reform and improve the transfer payment system of the overall objectives, basic principles and main measures, provides the province the transfer payment system reform direction. So, in the new historical period, continuing to deepen the reform of the fiscal transfer payment system and improving fiscal transfer payment system can better balance regional financial difference, and realize the great mission of the equal basic public services.Jiangxi province is one of the earlier provinces of implementing financial system with inner counties, and one of the less developed provinces, cost of public service supply in some regions is high, local governments can’t provide social public service balanced with the national, so our province implements the financial transfer payment policy tilt to the less developed areas, and points out that further increase the intensity of transfer payment to poor areas, to promote the equalization of basic public services between regions. In this paper, the regional scale, the effect of fiscal transfer payment in Jiangxi province and its change is studied, a collection of related data, compared with a national average of horizontal and vertical comparative analysis. From the point of local financial revenue and expenditure per capita status in Jiangxi province, the local financial revenue and expenditure per capita are lower than the national average, and the gap between counties in the province is very big. By comparing the gap between local fiscal revenue and fiscal expenditure per capita, it can be seen that after the transfer payment, the fiscal equalization effect between various counties city in Jiangxi province has been largely improved, especially for state-level poverty counties and balance transfer payment county(city) level of financial resources has greatly improved. From the perspective of the longitudinal effect of transfer payments, in recent years along with the increase of strength of the central government to the local transfer payment, province finance further perfected the system of transfer payments to counties and gradually increase the scale of general transfer payments, capital allocation is fair, reasonable and standardized; The larger scale of general transfer payments, constantly improve the proportion. But in Jiangxi province, the county financial gaps between finance rise year by year, reflects the role of fiscal transfer payment balanced effect are not obvious enough. From the perspective of the transverse effect of transfer payment, the state of balance transfer payment county financial transfer payment benefits were increased, relieves the local fiscal difficulties, protects the normal development of various social undertakings, reduces the financial gaps of counties in Jiangxi province city area. But it can be seen from the concrete data analysis that the magnitude of the fiscal transfer payment is still not enough, need to strengthen. This chapter based on The il index and Gini coefficient, decomposes financial transfer payment of Jiangxi province. it shows :fiscal transfer payments of the province to the county(city) played a certain effect to the equilibrium in different financial regions, especially for the poor state-level counties and balance transfer payment counties(cities), yet there still exists obvious regional fiscal transfer payment internal difference, the gap between the some counties fiscal resources is greater, transfer structure is not reasonable enough. Through comprehensive study of counties(cities) in Jiangxi province transfer payment implementation performance, this paper is of great theoretical significance and practical significance on realizing the equal basic services in less developed areas in our province and even the whole country and promoting regional economic development by probing into the problems and analysis, putting forward the feasible policy Suggestions. |
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