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一、我国财政转移支付的现状及主要问题我国现行财政转移支付制度是在1994年分税制改革后逐步建立起来的。目前,我国现行财政转移支付主要由体制补助、税收返还、专项补助、结算补助等多种形式构成,1995年又实行了过渡期转移支付(2002年后并入一般性转移支付)。总的来看,现阶段我国财政转移支付具有三个特征:一是总量持续增长。1995年中央的各类转移支付总额为2530亿元,到2005年已增长到11483亿元,为1995年的4.5倍。
First, the status quo and main problems of China’s financial transfer payments China’s current fiscal transfer payment system is gradually established after the tax-sharing reform in 1994. At present, the current fiscal transfer payments in our country are mainly composed of various forms such as system allowance, tax return, special subsidies, settlement subsidies and so on. In 1995, the transitional transfer payments (merged into general transfer payment after 2002) were implemented. In general, the current fiscal transfer payment in our country has three characteristics: First, the total amount has continued to grow. In 1995, the total amount of various types of transfer payments by the central authorities reached 253 billion yuan, increasing to 1.1483 trillion yuan by 2005, 4.5 times that of 1995.