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一、关于财政转移支付的形式就上下级财政之间的转移支付而言,其形式大体上可以归类为四种:一是体制转移支付,即体制补助。各地区经济发展水平的差异以及由此带来的财政收入的差异,各地政府供养人口的多寡、履行社会管理职能的差异以及由此带来的财政支出上的差异,这在任何时候都是客观存在的。为保证各地各级政府的顺利运转和大体一致的社会服务功能,上级政府必须发挥财政的分配作用,对各地区的可支配财力予以适当的调节,抽肥补瘦。在分税制的体制下,这种体制补助依然会继续存在,只不过同包干体制下的体制补助相比会有
First, on the form of financial transfer payments As for the transfer payments between superior and subordinate levels of finance, the forms can generally be classified into four types: First, institutional transfer payments, that is, institutional subsidies. Differences in the level of economic development in various regions and the resulting differences in fiscal revenue, the amount of population supported by local governments, differences in the performance of social management functions, and the resulting differences in fiscal expenditures are objective at any time existing. In order to ensure smooth operation of government at all levels and broadly consistent social service functions, higher-level governments must give full play to the role of fiscal distribution and appropriately adjust the disposable financial resources of various regions so that they can make more contributions. Under the system of tax-sharing, this system of subsidies will still exist, but only compared with the system of subsidies under the system