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转移支付(Transfer),系英文翻译过来的词汇,原意指“转移”、“转帐”。狭义的转移支付指上级政府的财政收入转作下级政府的收入来源支付本级支出;广义的转移支付不仅包括上级政府对下级政府的收入转移,也包括下级政府的收入向上级的转移,我们常说的转移支付一般是狭义的。目前,转移支付数额在一些西方国家的中央(联邦)财政支出中占有相当大的比重,转移支付已成为市场经济比较发达国家处理中央与地方政府财政关系的普遍作法和基本方式。在建立社会主义市场经济体制中,随着分税制财政体制的实施和完善,需要学习、借鉴市场经济国家转移支付的经验,逐步建立健全适应社会主义市场经济的转移支付制度,确保国民经济持续、快速、健康发展。
Transfer (Transfer), the English translation of the word, originally means “transfer”, “transfer.” Narrowly defined transfer payments refer to the transfer of the revenue of higher level governments to the lower level of government sources of income to pay for this level of expenditures. Broadly defined transfer payments include not only higher level governments’ income transfers to lower level governments, but also higher level government transfers to higher levels. Transfer payments said that the general is narrow. At present, the amount of transfer payments accounts for a large proportion of the central (federal) fiscal expenditures in some western countries. Transfer payments have become the common practice and the basic mode of handling the financial relations between the central and local governments in the more developed market economies. In establishing the socialist market economic system, with the implementation and improvement of the tax-sharing fiscal system, we need to learn from and learn from the experience of market-based countries in transferring payments and gradually establish and improve a transfer payment system that is adapted to the socialist market economy so as to ensure sustained and rapid growth of the national economy ,healthy growth.