Legal Reach On China's Horizontal Financial Transfer Payment System

Financial transfer payment is an important behavior of financial expenditure.On the surface,it is the question of how to allocate and use national financial funds,but in essence,it is a problem of the relationship between the state and society and between governments at all levels.Therefore,the legal system of financial transfer payment is an indispensable part of China's tax-sharing financial management system,shouldering the functions of equalization of basic financial resources and equalization of basic public services.In theory,the financial transfer payment relationship between governments can be divided into the vertical dimension between the upper and lower level governments and the horizontal dimension between the same level governments.However,the current financial transfer payment relationship in China only includes the vertical dimension between the central and local governments.The lack of design makes China's current financial transfer payment legal system fail to achieve its goals effectively.Therefore,it is necessary to consider the establishment of horizontal transfer payment legal system in China.Germany's financial balance system is the model of horizontal financial transfer payment system in the world while China's counterpart support mechanism,which has always been implemented as a policy,has the nature of horizontal financial transfer payment.Therefore,we can take China's counterpart support mechanism as a prototype and learn from Germany's financial balance system,establishe a horizontal financial transfer payment legal system at the provincial level,coordinated by the provincial government,between the municipal government and the county-level government,including designated use and non-designated use two ways.