论规范我国政府间财政转移支付制度的突破口

On the Breakthrough of Standardizing China's Inter-government Fiscal Transfer Payment System

从国际经验看，完善的分税制必须要与完善的政府间财政转移支付制度相配套。建立一套适应中国国情的、科学合理的财政转移支付制度已经成为进一步完善我国分税制的主要条件。规范我国政府间财政转移支付制度的突破口在于：合理界定地方转移支付的需求量；保持中央财政转移支付的相宜规模；妥善解决转移支付的供求矛盾；不断完善政府间财政转移支付制度的组织设置。

According to international experience, a perfect system of tax distribution must be supported by an inter - govemment fiscal transfer payment system. It has become a main prerequisite for better China's system of tax distribution to establish a amnable fiscal transfer payment system suitable for China's conditions. The main measures to standardize China's intergovemment - fiscal -transfer - payment system are: to stipulate reasonably the currency supply limit for local - inter - govemment - fiscal - transfer - payment; to maintain suitable scale for cental govemment fiscal transfer payment; to strike properly the balance of supply and demand; to improve continually the orgnazition of intergovemment fiscal transfer payment system.