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我国现行政府间财政转移支付制度 ,主要包括以下几种形式 :体制补助 (或上解 ) ;结算补助 (或上解 ) ;税收返还 ;专项补助 ;过渡期转移支付办法。目前 ,我国政府间财政转移支付制度存在的主要问题有 :第一 ,转移支付的目标选择不当 ,均等化功能不强 ;第二 ,财政转移支付的标准不合理 ;第三 ,对财政转移支付资金的拨付和使用缺乏有效的监督与制约机制 ;第四 ,财政转移支付制度缺乏法律基础。根据当前我国的实际情况 ,进一步完善现行政府间财政转移支付制度的基本思路是 :(1)明确财政转移支付的目标 ;(2 )实行以纵向为主、横向为辅、纵横交错的财政转移支付模式 ;(3)归并和规范现行财政转移支付形式 ;(4)以“因素法”取代传统的“基数法” ,统一和规范财政转移支付的标准 ;(5 )建立与完善财政转移支付的评价、监督与考核机制 ;(6 )加强财政转移支付制度的法制建设。
The current intergovernmental financial transfer payment system in our country mainly includes the following forms: institutional subsidy (or settlement); settlement subsidy (or settlement); tax rebate; special subsidy; and transitional transfer payment method. At present, the main problems existing in the inter-governmental financial transfer payment system in our country are as follows: Firstly, the improper choice of transfer payment target and the equalization function are not strong; secondly, the standard of fiscal transfer payment is unreasonable; thirdly, The allocation and use of the lack of effective supervision and control mechanisms; Fourth, the financial transfer payment system lacks a legal basis. According to the actual situation in our country, the basic idea of further improving the current inter-government fiscal transfer payment system is to: (1) clarify the goal of fiscal transfer payments; (2) implement a fiscal transfer payment that is mainly vertical and supplemented horizontally, Mode; (3) merge and standardize the form of the current fiscal transfer payment; (4) replace the traditional “cardinal law” with the “factor law” and unify and regulate the standard of financial transfer payment; (5) establish and improve the evaluation of financial transfer payment , Supervision and assessment mechanism; (6) to strengthen the legal system of the financial transfer payment system.