Study On Fiscal Transfer Payment Equalization Of Local Governments In Yunnan Province

After the reform of the tax system in our country,the central government has centred a large number of local fiscal revenue,but local government revenue's has been greatly reduced,especially,the fiscal of Yunnan Province revenue fell sharply,for its special tax structure.meanwhile the expenditure responsibility exists without a corresponding reduction in the local government,especially the contradiction between fiscal re'venue and expenditure in two levels' government prominent.The central province established the transfer payment system in accordance with the overall arrangements,referring to the central approach,and gradually establish and improve the fiscal transfer payment in Yunnan province by the rules.But compared with the establishment of a modern financial system,the existing problems and shortcomings of the current local government fiscal transfer payment system of Yunnan province has become increasingly prominent,the increasing size of the fiscal transfer payment,financial transfer payment structure optimize.Then,with the continuous improvement of the transfer payment system,the implementation of the system has not played an equalization effect,and the equalization effect of various transfer payments is worth studying.Based on the local government of Yunnan province in recent years under the financial transfer payment situation carries on the analysis using the financial self-sufficiency rate,variation coefficient,Gini coefficient and other indicators of Yunnan province local government fiscal transfer payment equalization effect,puts forward the existing problems in,and finally proposes some thoughts to improve the equalization effect of fiscal transfer payment.The paper is divided into six chapters.The first,mainly about the research background and significance,and the related research and literature review about transfer payment both home and abroad.The first chapter sorts out some main concepts and theoretical basis of transfer payment,and briefly introduces the classification and objectives of intergovernmental transfer payments.The second chapter of Yunnan Province,the current fiscal transfer payment is expounded,in recent years,on the scale of transfer payment,the structure,the comparison and analysis of Yunnan Province.The third chapter is about the comparative analysis of financial self-sufficiency rate coefficient of the city,making a comparison of the cities of provincial fiscal transfer payment dependence through the analysis.Then through Based the above,analyzing the equalization effect of public service product that brought by the program through some proving methods,including general payment,special transfer payment and tax turns.The fourth chapter,according to the analysis results,puts forward the shortage of Yunnan province's financial transfer payment and the reasons for its formation.Thefifthchapter puts forward some countermeasures and suggestions to improve the financial equalization of fiscal transfer payment in light of the analysis of the equalization effect of the transfer payment of the province and the actual situation of Yunnan province.To optimize the transfer payment structure,increase the proportion of general transfer payments,clear the existing special transfer payments,phase out of tax return;accelerate the transfer payment legalization system;financial management system reform in Yunnan province;to explore the transfer payment system is arranged in a crisscross pattern;strengthen the supervision and management of funds transfer payment and performance evaluation.