转移支付制度，是分税制财政管理体制的重要组成部份。当今的转移支付方式有纵向和横向两种，而绝大多数国家都只用纵向方式，从中央到地方实行逐级转移支付。我国现行的也是纵向转移支付，它既可以解决纵向均等问题，又可以通过上级集中下级财力进行再分配解决横向均等问... Transfer payment system is an important part of the tax-sharing system of financial management. Today’s transfer payment methods are vertical and horizontal, while the vast majority of countries use only vertical means to implement step-by-step transfer payments from the central government to local governments. The current transfer payment in our country is also vertical, it can solve the problem of vertical equality, but also through the higher level of financial resources to redistribute horizontally to solve horizontal equality ...