Research On The Effect Of Fiscal Equalization Transfer Of Anhui Province

Since the reform and opening up for 30 years,Our country’s economy develop faster and faster,its comprehensive national power constantly enhancing,but the gap between regions is larger,high economic development level of regional financial income per capita is the lagging economic development area of dozes of times,economic development gap between regions make differences of providing public service level,people can’t enjoy the same of the basic public services in different areas,this is not conductive to the harmonious development of society.The third plenary session of the eighteenth put forward the goal of advancing the equal of basic public services, so it is an important task to narrow financial gap between regions and promote the equal basic public services, the government can be regulated through fiscal transfers between regions allocation of financial resources and then promote regional financial equalization.After the tax reform in our country,the central focus a lot of revenue,local government revenue decreased,but there is no corresponding decrease the duties,local governments,especially governments at the county level financial difficult,financial self-sufficiency is low,so the central established transfer payment system of province,then the provinces established the transfer payment system with reference to the pattern of the central province,the size of the fiscal transfer payment are going up,the structure of fiscal transfer payment continuously optimized,with the constant improvement of transfer payment,whether the transfer payment equalization effect into full play and equalization effect is big or small,they all are worth studying.This paper take Anhui province as an example to study fiscal transfer payment equalization effect,by drawing on the successful experiences of those countries which Equalization effect is stronger,then this paper put forward suggestions to promote fiscal transfer payment under province equalization effect.The paper is divided into six parts,the first part introduce the thesis research background and meaning,research content and innovation and deficiency,summarized the domestic and foreign about the document of transfer payment system.The second part puts forward the theory of local public goods,intergovernmental transfer payment,then explains the function of the transfer payment system and classification.The third part is the fiscal capacity at the county level in Anhui province and the present situation of transfer payment,first through the fiscal revenue and expenditure data specific coefficient of county-level government financial self-sufficiency in Anhui province.analysis of the government at the county level dependence of fiscal transfer payment,It can be seen that Anhui province at the county level government fiscal self-supporting ability is poor,county government rely on the superior financial aid.By comparing the government at the county level of per capital resources reflect the financial differences of the government at the county level.Then analyzes the present situation of transfer payments by the government at the county level transfer payment amount and the size and structure of the breakdown of fiscal transfer payment.The fourth part analysis Anhui province county equalization effect of fiscal transfer payment,according to the coefficient of variation,the GINI coefficient of two indicators to measure the general and each component transfer payment of equalization effect. The fifth part lessons the successful experience of countries which transfer payment equalization effect is stronger.The sixth part according to the real condition of the down transfer payment of Anhui Province,then put forward some suggestions to promote financial equalization.