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一、北京市转移支付制度及运行情况 (一)市对区县转移支付制度概况。北京市自2000年开始与区县实行彻底分税的财政体制,主要解决了市区两级政府间收入分配问题。在此基础上,2005年进一步解决市区两级政府支出管理的问题。主要特点是,通过加大转移支付力度,一方面提高区县基本需求保障水平,另一方面按照新的功能定位,促进区县公共事业发展,依此拓展公共财政保障范围、推进区县间基本公共
First, Beijing’s transfer payment system and operation (A) of the city transfer payment system overview. Since 2000, Beijing has implemented a thorough tax-sharing system with districts and counties, mainly solving the problem of income distribution among the governments at both levels in urban areas. On this basis, in 2005 to further solve the problem of government expenditure management at two levels of urban areas. The main feature is that by increasing the transfer payment efforts, on the one hand, the basic needs of districts and counties to improve the level of protection, on the other hand according to the new functional orientation, to promote the development of public utilities in counties and counties, thus expanding the scope of public finances to promote basic between districts and counties public