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政府间转移支付制度是分税制不可分割的组成部分之一,也是政府实现其宏观调控职能的需要,是实现公共服务均等化的必要手段。目前我国政府间转移支付制度还存在诸多问题,主要是与实现公共服务均等化的目标相距甚远,加以规范和完善应当做到:完善政府间转移支付制度的法律体系,转变政府职能,特别是以法律形式明确划分政府间事权和财权,明确转移支付目标,优化转移支付结构,完善省以下转移支付制度以及建立更为合理的财政转移支付模式。
The inter-governmental transfer payment system is an integral part of the tax-sharing system. It is also the need of the government to realize its macro-control function and is an essential means to achieve equalization of public services. At present, there are still many problems in China’s inter-governmental transfer payment system, which is far from achieving the goal of equalization of public services. To regulate and improve it, we should do as follows: perfect the legal system of intergovernmental transfer payment system and change the functions of government, especially The legal form of a clear division of intergovernmental powers and property rights, a clear transfer of payment targets, optimize the transfer payment structure, improve the transfer payment system below the province and establish a more reasonable mode of fiscal transfer payments.