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实行分税制财政管理体制后,财政部从1995年起就制定了《过渡期财政转移支付办法》,且在以后各年不断加以修正、完善。近年来,广西在认真贯彻财政部转移支付指导思想和办法的基础上,结合广西的实际情况,制定并实施了比较适合广西区情的过渡期转移支付办法,使财政转移支付体系在全区范围内初步得以确立,且发挥比较好的制度效应。但这其中还存在许多尚待进一步解
After the implementation of the tax-sharing system for financial management, the Ministry of Finance has formulated the Measures for Financial Transfer Payment during the Transitional Period since 1995 and will continue to revise and improve it in subsequent years. In recent years, on the basis of conscientiously implementing the guidelines and measures for the transfer payment of the Ministry of Finance, Guangxi has formulated and implemented a transitional transfer payment system that is more suitable for Guangxi’s regional conditions in light of the actual situation in Guangxi so that the transfer payment system of the whole province Within the initial establishment, and play a relatively good institutional effect. However, many of these still need further solution