摘要
财政转移支付制度是我国财政体制的重要组成部分,在处理政府间财政关系、均衡地区公共服务水平等方面发挥了重大作用。但是,目前我国财政转移支付制度仍存在许多问题。本文从六个方面揭示了目前我国财政转移支付制度存在的问题,并提出了我国财政转移支付制度改革的基本思路、主要原则和具体措施。
China＇s financial transfer payment system is an important part of the fiscal system; it has played a major role in dealing with intergovernmental financial relations, balancing level of local public services. However, at present China＇s fiscal transfer payment system still has many problems. This paper reveals problems of China＇s fiscal transfer payment system at present from six sides, and put forward the basic consider, mostly fundamental, concrete measure about reform of specification of China＇s financial transfer payment system.
出处
《科技和产业》
2010年第4期113-116,共4页
Science Technology and Industry
关键词
分税制
财政转移支付
公共服务
均等化
tax system
financial transfer payment
public service
equalization
