A Study On The Financial Transfer Payment System In The Field Of Jurisprudence

After the reform of the Financial Management System in 1994,the tax system was re-divided and the State Council revenue was improved.The reform did not make a clear definition of the power of administration between the State Council and local government.Therefore,resulting in "financial income,decentralization" situation.The local government's own income is difficult to meet the financial expenditure,a huge fiscal deficit,in order to make up for fiscal imbalances,balance the level of public goods around the fiscal decentralization of the transfer payment system began to run in our country.In 2015,the implementation of the new "Budget Law" brought a new chapter in the transfer payment system prescribed by law.However,the system for many years,the central government financial and financial allocation is not in place,coupled with the lack of legal norms,as well as the lack of supervision and accountability mechanisms,far from fragmentary provisions can be resolved.The irregular of the transfer payment system has affected the construction of benign fiscal relations between the central and local governments and the governments at the lower levels.On the other hand,the demand for public goods can not be met.Fiscal transfer payment is an important system of inheriting tax system and local debt.It is very important to perfect its operation mechanism in deepening the reform of fiscal and taxation system.Finance has always been an independent module in the process of state governance.The fiscal transfer payment system also contains a rich concept of constitutional values.The irregular nature of the system is the imbalance of constitutional order.Exploring the origin of the problem of the transfer payment system needs to look at the framework of the constitution.First of all,the existing law,the responsibility of all levels of government only for the general provisions of the boundaries of financial power depends on the administrative system.At the same time,all levels of government in the financial self-interest considerations,to retain the level of financial and downward distribution of authority.So that the different forms of transfer payments in the use of chaos in time,only as a government policy means,it is difficult to promote the regional financial resources equalization.Second,China's fiscal and taxation legal system is fragmented and not sound,financial funds in the process of circulation there is no mandatory rules,it is difficult to improve the efficiency of the use of funds.Finally,when the general or special transfer funds are transferred,the NPC,the auditing organs and the lack of social supervision,the responsibility to pursue the efforts to be strengthened,leading to the breeding of corruption.Therefore,in order to fundamentally resolve the plight of the financial transfer payment system,one is to promote the reform of China's financial and expenditure responsibilities,clear the responsibilities of government at all levels,while giving local governments a certain tax legislation,increase its own financial resources,To prevent the transfer of funds to rely on;the second is to fill the gaps in the field of legislation;third is to strengthen the supervision and accountability mechanism,so that supervision runs through the whole process of capital operation,with responsibility to punish irregular.