A Study Of The Intergovernmental Fiscal Relations Below Provincial Level Under The Modern Financial System

In 1994,the tax-sharing reform basically rationalized the distribution of financial resources between the central and provincial governments.However,the fiscal relations between the local governments below the provincial level are still unclear,triggering problems such as excessive levels of fiscal relations below the provincial level,and mismatch of financial power and power.The reform of the financial system led by the provincial government has gradually increased from the academic level to the national policy level.The Third Plenary Session of the 18 th CPC Central Committee proposed to deepen the reform of the fiscal and taxation system,establish a modern fiscal system,and speed up the rationalization of the fiscal relations between the provinces.After 2015,the state has continuously introduced relevant reform measures to rationalize the financial relations between the central government and local and sub-provincial local governments.The Nineteenth National Congress of the Communist Party of China also clearly stated that “the establishment of a clear central government and local finances with clear rights and responsibilities,financial coordination,and regional balance."Relationship" requirement.The financial system reform of “provincial direct management counties” should also comply with national policies and reform with the premise of a modern fiscal system in order to achieve positive effects such as promoting the rapid development of countyeconomies,promoting equalization of basic public services,and further standardizing the financial relations of local governments.The research theme of this paper is based on the perspective of the fiscal system reform of Gansu Province's “Directly Managed County” in Gansu Province.It studies the fiscal relations between provinces and governments under the modern financial system.Refer to relevant literature at home and abroad to organize flattening theory,government hierarchy theory,and government Based on the theories of inter-financing and authority matching,fiscal decentralization,and transfer payment theories,the model and effectiveness of the fiscal system reform in the province's direct-managed counties in China are analyzed.Based on the actual conditions in Gansu Province,statistical analysis methods are used to explore Gansu Province.The provincial government directly controlled the impact of the county's reform on the inter-provincial fiscal relations,and finally put forward opinions on further advancing the provincial financial system reform and deepening the reform of the inter-provincial fiscal relations under the modern financial system.