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地方转移支付制度的建立,是完善分税制财政体制的迫切需要,是保证政府职能正常运转和巩固基层政权的迫切需要,是缩小东西部差距、促进国民经济协调发展的迫切需要。自1994年实行分税制以来,我国大部分省份先后建立了地方转移支付制度,对地区经济的发展和基层政权的建设起了积极的作用。但在实践运行中地方转移支付还存在不少问题,需要进一步研究、完善和健全,使其成为一种科学的、规范的和统一的财政制度。
The establishment of a local transfer payment system is an urgent need to perfect the fiscal system of the tax-sharing system. It is an urgent need to ensure the normal functioning of the government and consolidate grass-roots political power. It is an urgent need to narrow the gap between the eastern and western regions and promote the coordinated development of the national economy. Since the implementation of the tax-sharing system in 1994, most of the provinces in our country have set up local transfer payment systems, which have played a positive role in the development of regional economy and the establishment of grass-roots political power. However, there are still many problems in the local transfer payment in practice and need to be further studied, perfected and improved to make it a scientific, standardized and unified financial system.