摘要
equalization of public services is not only conducive to the promotion of social justice; it maintains social stability and national unity, but also helps to promote the coordinated development of economy and society. States should give full play to the role of taxation mechanisms to actively promote the use of transfer payments to the equalization of basic public services. In this paper, we focus on China＇ s current system of transfer payments problems and we should deepen mode of transfer payment system＇ s equalization of basic public services under the trend of design.
