Discussions On The Legislation Of Fiscal Transfer System In China

Under the “Tax sharing” financial management system,the legal institution of central government paying fiscal transfer payment to local government is an important supporting system.Since the “Tax sharing” financial management system was established in 1994,the legal institution of central government paying fiscal transfer payment to local government has played an important role in financial management,but the legal norms concerning fiscal transfer payment in force have many shortcomings.Specifically,in the legislation aspect,the law efficiency gradation is low and non-systematical.On the other hand,the shortcomings in the legislation aspect trigger a series of problems in the practical aspect.We should commence from legislation to improve the legal institution of central government paying fiscal transfer payment to local government,legislating a systematical law on fiscal transfer payment,which covering legal concepts,legal principles and the act of law.The most important aspect is the act of law,covering the legal subject of fiscal transfer payment,the scope of official duty,legal procedures of fiscal transfer payment and the responsibilities of the subjects of the fiscal transfer payment.Discuss from four aspects in this paper.Foremost,summarize the essential theories of the fiscal transfer payment,analyzing the concepts of fiscal transfer payment,summing up the theoretical basis and straightening up the historical context of the fiscal transfer payment in China.Next,straighten up legislation reality of the fiscal transfer payment in our country,summing up the advantages and shortcomings of current legal norms in the aspects of the fiscal transfer payment.Then,in the third part of this paper,it's an empirical study on the fiscal transfer payment in western nations.Specifically,there are grants system in America,local delivery tax system in Japan and the equalization fiscal transfer payment system in Australia.Through the analysis,find their advantages for improving the fiscal transfer payment system in our country.Finally,contacting the shortcoming of China and the advantages of the western developed countries,propose some valuable suggestions to improve Chinese fiscal transfer payment system.In particular,these are these main lemma:firstly,define the general questions of fiscal transfer payment,including the concept,types,legislation purpose and the basic principles;secondly,define the legal subjects of the fiscal transfer payment;thirdly,distribute the scope of official duty of the fiscal transfer subjects reasonably;fourthly,define the legal fiscal transfer procedures;fifthly,implement the responsibilities of the subjects of the fiscal transfer payment.