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当今世界主要国家的转移支付,尽管形式多样、做法各异,但归纳起来基本上都是以规范化和均等化为原则。按照这个原则来衡量我国目前中央对地方的财政转移支付,基本符合的只有1995年的20亿元一般性转移支付和108亿元的老体制补助,另有380亿元的专项补助虽然不符合规范化、均等化原则,但设置的初衷是照顾困难地方,今后也可通过改革分配办法使之符合规范化、均等化原则。三笔总共508亿元,占全国总财力的8%左右。而各类上解、税收返还、结算上解下补、两税增量分成等均不符合规范化、均等化原则。由于我国财
The transfer payment in the major countries of the world today, though varied in form and in different ways, basically summed up the principles of standardization and equalization. According to this principle, China’s present state-to-local financial transfer payment is only in line with the general transfer payment of 2 billion yuan in 1995 and the old system subsidy of 10.8 billion yuan. In addition, although the special subsidy of 38 billion yuan does not meet the standardization Principle of equalization. However, the original intention was to take care of the difficulties and in the future, the principle of standardization and equalization could also be adopted through the reform of distribution. Three pen a total of 50.8 billion yuan, accounting for about 8% of the country’s total financial resources. And all kinds of solutions, tax returns, settlement on the solution, the two taxes are divided into incremental do not meet the standardization, equalization principle. Because of my money