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政府间财政转移支付是财政资金在中央与地方、上级与下级政府之间的再分配,旨在实现地区间财力均衡及基本公共服务均等化,并以一般性转移支付和专项转移支付的合理搭配及规范化为追求。尽管我国财政转移支付在财政体制中极为重要且资金数额巨大,但法治化程度较低,尚未制定专门的《财政转移支付法》,而是主要依靠大量的行政规范性文件运行。令人欣喜的是,新预算法第16条首次以法律形式对财政转移支付作出规定,明确规定财政转移支付的目标、组成、比例等基本内容。不管是解析新预算法中的财政转移支付条款,还是探寻财政转移支付的进一步优
Intergovernmental fiscal transfer payment is the redistribution of fiscal funds between the central and local governments, the higher authorities and the subordinate governments with the aim of achieving a balanced financial balance among regions and equalization of basic public services, and a reasonable allocation of general transfer payments and special transfer payments And standardized as the pursuit. Although China’s fiscal transfer payment is extremely important in the financial system and the amount of funds is huge, the degree of legalization is relatively low and no special “fiscal transfer payment law” has been formulated. Instead, it mainly relies on a large number of administrative normative documents. It is gratifying to note that Article 16 of the new budget law stipulates for the first time in legal form the transfer payment of finance and clearly stipulates the basic objectives, composition and proportions of the fiscal transfer payment. Whether it is the resolution of fiscal transfer payment clauses in the new budget law or the further optimization of fiscal transfers