Research On The Legalization Of Equilibrium Transfer Payment In China

As part of the tax-sharing fiscal system,the transfer payment system occupies an important position in intergovernmental fiscal arrangements.Balanced transfer payment is the only transfer payment method in which funds are allocated in full accordance with standardized formulas.Therefore,it plays an irreplaceable role in achieving the policy goal of balancing financial resources between regions and promoting equalization of basic services.The text of the balanced transfer payment method promulgated by the central government found that although the formula design of balanced transfer payment in China has become more comprehensive,the indicator system of transfer payment has become more complete,and the scope of transfer payments has also expanded.The promulgated balanced transfer payment method has many problems in the legal aspects such as legislation,management implementation,and supervision.This has greatly reduced the effect of China's balanced transfer payment.But at the same time,China has introduced a large number of policies to support balanced transfer payments and put them into practice.In the process,it has accumulated a lot of experience and provided a favorable basis for the legal construction of balanced transfer payments in China.While studying the domestic balanced transfer payment system,the advanced transfer payment systems of Germany,Australia,and Canada are also examined.In particular,the transfer payment systems with balanced transfer payment characteristics are summarized and advanced experience is learned from them.Finally,put forward perfect suggestions for the legal system construction,distribution system,usage system and legal supervision and liability system of balanced transfer payment,so as to promote the balanced development of China's balanced transfer payment on a standardized road and achieve better development.