Study Of Intergovernmental Transfers System Optimization

The report of 18 th national congress clearly pointed out two basic directions: one is accelerating financial and taxation system reform;another is perfecting and facilitating equalization of basic public service as well as public financial system of main functional area construction.However,how to speed up financial and taxation system reform,and promote equalization of regional basic public service have become the important issues to be solved in constructing a moderately prosperous society proposed in all respects.The introduction in first chapter describes the background of topic selection and research significance;secondly,it sorts and summarizes arguments in domestic as well as overseas relevant literatures;thirdly,this part sums up the sorted arguments to form research thought,research method and theory supporting the paper.In the second part,this paper settles the action mechanisms of transfer payment,financial equalization and transfer payment among government,fiscal revenue ability,and balance of fiscal expenditure demands.All these theories turn into the theoretical foundation for researching optimization of fiscal transfer payment system in this paper.The third part illustrates the transfer payment status and problems in China and Chongqing.Taking Australia and Canada as examples,the fourth part compares foreign fiscal transfer payment system,obtains conclusions and experience for reference.The fifth part puts forward the policy suggestions for improving transfer payment system.