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国务院《改革和完善中央对地方转移支付制度的意见》指出,要优化转移支付结构,逐步形成以一般性转移支付为主体、一般性转移支付和专项转移支付相结合的转移支付制度。这一命题表明,优化转移支付结构是当前完善我国转移支付制度的重点所在。我国转移支付结构的现状(一)转移支付总体结构。由于我国对转移支付的定义理解存在泛化的问题,因而将上下级政府之间无偿的资金转移都视为转移支付的范围,将有些并不是转移支付的内容也包括进来,形成了我国目前事实上的转移支付五种
The State Council’s “Opinion on Reforming and Perfecting the Central Government’s System of Transferring Places” states that to optimize the transfer payment structure, a system of transfer payments that combines general transfer payment with general transfer payment and special transfer payment will be gradually formed. This proposition shows that the optimization of the transfer payment structure is the key point to improve China’s transfer payment system. The status of China’s transfer payment structure (A) the overall structure of transfer payments. Due to the general definition of the definition of transfer payment in our country, the transfer of funds between the upper and lower levels of government is regarded as the scope of transfer payments. Some of the transfer payments are not included, forming the current facts of our country On the transfer payment of five kinds