Fiscal transfer payment system in Germany and Its Enlightenment to China（德国的财政转移支付制度及对我国的启示）.docVIP

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Fiscal transfer payment system in Germany and Its Enlightenment to China（德国的财政转移支付制度及对我国的启示）.doc

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Fiscal transfer payment system in Germany and Its Enlightenment to China（德国的财政转移支付制度及对我国的启示）

Fiscal transfer payment system in Germany and Its Enlightenment to China（德国的财政转移支付制度及对我国的启示） Fiscal transfer payment system in Germany and Its Enlightenment to China Germanys fiscal transfer payment system and Its Enlightenment to China 2008-12-20 15:15:29 Abstract: combined with the actual situation, study and draw on the useful experience of the German transfer payment system, select the appropriate mode of transfer payment, to standardize and perfect our fiscal transfer payment system, the financial gap between regions has important practical significance. Key words: Germany; transfer payment; enlightenment; horizontal balance; vertical balance Intergovernmental fiscal transfer payment, namely: between the government of a country in the established powers and expenditure scope and income division under the framework of financial funds transfer, including the superior financial appropriation to the lower, the lower of the superior financial solutions, the distribution of shared tax and finance the transfer of funds between different areas. The intergovernmental fiscal transfer payment system is an effective way to solve the problem of vertical imbalance between the central and local governments and the imbalance of regional financial balance, and standardize the relationship between the central and local governments. Since 1994 since the implementation of system in the financial system, China has initially formed a tax return as the main content of the transfer payment system, and played a positive role, but the transfer payment system itself, in the normative, effectiveness, fairness, science and other aspects there are still many problems, horizontal fiscal imbalance between regions still exist, especially in the economic gap between the eastern region and great. Recently, the CPC Central Committee put forward the strategic decision of the development of the western area, which is one of the important aspects of fiscal policy, I think, normative and scientific i