我国财政转移支付法立法目标与模式

Target and Mode of China's Legislation of Financial Transfer Payment

财政转移支付立法模式的确定,应与其立法目标相匹配,不仅应承载社会公平理念,满足我国财税制度规范化的诉求,而且还要应对诸多制度层面的挑战。在我国现阶段,财政转移支付立法模式采用纵向型转移支付,是平衡财政转移支付价值目标与我国现行税收管理体制的最佳选择。

The legislative mode of financial transfer payment system should match witw its legislative target. It should not only embody the concept of social fairness, but also meet the demand of the standardization of Chinese financial and tax system, while facing many institutional challenges which is. In the current stage of China, the legislative mode of financial transfer payment system should adopt the vertical transfer payment, which is the best way to balance financial transfer payment value and the tax management system in China.