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实行分税制财政管理体制后,我国政府间财政转移支付由体制补助、税收返还、专项补助、结算补助等各种形式构成,1995年后又实行了过渡期转移支付办法,增加对一部分困难地区的补助。应该说,目前的转移支付办法对部分地区刚性支出的不足起到了一定的缓解作用,但是因其建立在各地区既得利益的基础上,因而还不规范、不科学,离实现各地基本公共服务水平均等化、强化中央政府宏观调控能力和调动地方政府积极性的目标还有很大差距。本文力图从地方财政的发展现状出发,探索具有公开、公平、公正性,真正科学的、打破既得利益格局规范的地方转移支付制度。 一、目前长春市地方转移支付制度的现状 转移支付制度是分税制财政体制的一项重要内容,它是以各级政府之间所存在的财政能力差异为基础,以实现各地公共服务的均等化为主旨,而实行的一种财政资金分配或财政平衡制度。因此,要正确认识转移支付的运行现状,必须从分税制财政体制说起。 (一)长春市分税制财政体制的运行情况。
After the implementation of tax-sharing fiscal management system, intergovernmental fiscal transfers in our country are made up of various forms such as system allowance, tax return, special subsidy and settlement subsidy. After 1995, the transitional transfer payment method was implemented to increase subsidies in some difficult areas . It should be said that the current transfer payment method has played a certain role in alleviating the shortage of rigid expenditures in some areas. However, due to its establishment on the basis of the vested interests of all regions, it has not standardized nor unscientific implementation and has taken the realization of basic public service levels in various places There is still a long way to go in terms of equalization, strengthening of the central government’s macro-control capability and mobilization of the enthusiasm of local governments. This paper tries to explore the local transfer payment system with open, fair, just, truly scientific and breaking the rules of vested interests from the current situation of local finance. First, at present, the status quo of the local transfer payment system in Changchun City Transfer payment system is an important part of the tax-sharing financial system, which is based on the differences in financial capabilities among all levels of government, in order to achieve equalization of public services Subject matter, and the implementation of a fiscal allocation of funds or fiscal balance system. Therefore, to correctly understand the operation status of transfer payments, we must start with the tax-sharing fiscal system. (A) Changchun City, the tax system of the operation of the financial system.