西部财政转移支付制度的渐进式改革

Step by Step Reform of Fiscal Transferring Payment System in the West Regions of China

今后一个时期西部转移支付制度改革,应体现渐进式改革的总体思路和指导原则;在转移支付规模保持既有水平下,对现行的无条件拨款和有条件拨款均进行大幅度的结构转换,逐步扩大无条件拨款有条件拨款的规模,消解非规范化的税收返还等补助形式。

From now on, the Transferring payment system reform of the west regions of China should reflect the leading principle and general thinking of advance gradually. With keeping the transferring payment scale on present level, we should adjust structure extensively on present unconditional grants and conditional grants. And we should gradually enlarge the scale of unconditional grants and conditional grants and eliminate the un-standardize allowance such as tax repayment etc.