The Research On Law System Of Fiscal Transfer Payment In Horizon In China

The financial transfer payment legal system has the important function of balancing finance.It can be done through the way of funds allocation again around the balanced development of the resources,make up for each region of the problem of insufficient resources development,further realize the equalization of public service,to promote the realization of the ultimate goal of common prosperity.From the international perspective,the financial transfer payment legal system includes both vertical and horizontal aspects.At present,most countries implement the vertical financial transfer payment system,and some German minority countries implement the fiscal transfer payment system with horizontal and vertical integration.There exists the legal system of vertical financial transfer payment in our country,and there is no real lateral financial transfer payment.The current vertical fiscal transfer payment system in our country has not been able to balance the financial resources of different regions and alleviate the real problems of regional economic development.Therefore,China should consider the establishment of a legal system of horizontal financial transfer payment,which will play a role in the cooperation between the two systems so as to effectively promote regional coordinated development and fight against poverty.Due to the economic development of eastern and western region is very uneven,around the fiscal capacity is more significant differences,under this big background,the text first,starting from the concept of fiscal transfer payment,this paper introduces the basic theory of financial transfer payment and its development and evolution,both at home and abroad.Secondly,aiming at a similar horizontal financial transfer payment policy,in order to support the Wen Chuan earthquake disaster area as an example,analyzes the content and the legal nature of the policy,and discusses the date problems with characteristics of lateral support policies in China.Thirdly,this paper compares the existing legal system of horizontal financial transfer in Germany,and probes into the experience and enlightenment of this system in China.Finally,on the basis of the above content,and to create horizontal financial transfer payment in China,the law put forwardthe concrete Suggestions,from establishing the systems of principle,model selection and design,etc.,describes the picture of horizontal financial transfer payment law system in China.