Fiscal Change

Cubn reporter Chen Wen xi Beijing report as an important means of achieving the goal of equalization of financial transfer payment system since the introduction of the tax-sharing reform, due to various ills did not receive the expected effect and suffered the industry controversy.　　However, this situation is likely to be phased in over the next five years.　　Recently, the Treasury Secretary Xuren in the journal Truth-seeking magazine, said, "Twelve-Five" period to further deepen the reform of the fiscal and taxation system, a sound unified normative and transparent financial transfer payment system, improve the integrity and transparency of the budget. "The current China's financial transfer payment system is not perfect, the transfer payment system between the government is not standardized, unscientific, low transparency." The political system lacks the overall normative and has the stability which the law guarantees. Therefore, further reform is imperative.　　"Chen Shaoqiang, deputy director of the Financial Science Institute at the Ministry of Finance, said in an interview with the China Joint business newspaper. Lack of legal supervision according to the reporter understand, since China began to implement the "tax-sharing" reform, the central government has carried out a series of adjustments to the national budget, trying to reflect the "big head in the central, spending big head in the local, through the central government to local fiscal revenue or subsidies, to achieve local　　The implementation of the tax-sharing system objectively requires the establishment of a set of standard transfer payment systems, so that both the central government and the local authorities can have corresponding financial powers.　　However, there are still many imperfect places in the tax-sharing system, especially the system of transfer payment is not enough, and it is difficult to play the role of fiscal regulation effectively. "One of the important reasons is that the transfer payment law system is not perfect, transfer funds are not included in the statutory budget, resulting in a loophole in budget management."　　"Insiders believe.　　It is understood that, in the context of the inability of local governments to fully grasp the scale and types of funds transferred by higher authorities, local governments cannot accurately budget the transfer payments allocated by higher authorities at the beginning of the budget, resulting in incomplete budgets of local governments. Furthermore, due to the lack of necessary supervision and inspection basis for the management and use of the transfer payment funds.　　In some places, the transfer payment funds with no provisions to pay for the "image Project", "Achievement Project", resulting in poor transfer of funds investment benefits, and the relevant supervision and inspection departments are difficult to determine that it is and not. Industry insiders believe that as a result of the lack of unified and strict system constraints, the transfer of funds to pay the transfer, the phenomenon of random allocation of funds transferred to pay, while the transfer of funds distribution process is not transparent, unfair, unjust, unscientific, some transfer payment funds in the use of policy-oriented, general indicators,　　Some transfer payment funds "Cap" issued, the project sporadic dispersed, do not benefit from concentrating financial resources to do major events. "The various forms of transfer payments are fragmented, leading to the fact that the area of income-solving is sometimes precisely the area where special allocations have been made, making transfer payments virtually ineffective." At the same time, the management of transfer payment is decentralized, and the actual power of financial unification dominating various special grants is very weak. This is the effect of the financial transfer payment systemOne of the main reasons for the poor.　　Chen Shaoqiang that strengthening the legal management of transfer payment is an important guarantee to improve the direction of transfer. The reform is imperative xuren it is pointed out in the article that fiscal and taxation reform should be based on the reasonable definition of power, in accordance with the requirements of financial and power matching, further rationalize the financial distribution between all levels of government. We should perfect and standardize the transparent financial transfer payment system, establish the basic financial guarantee mechanism at county level, and strengthen the county government to provide the basic public service financial guarantee. Improved budgetary integrity and transparency.　　Further deepen the reform of fiscal and taxation system, and actively build a fiscal system, operating mechanism and management system conducive to changing the mode of economic development, in order to promote stable and rapid economic development and social harmony and stability services. At present, the form of central subsidy is mainly tax refund, system subsidy, general transfer payment and special transfer payment.　　Among them, there are a variety of general transfer payment system, including balanced transfer payment, transfer payment in ethnic areas, adjustment of wage transfer payment system, etc. Insiders generally believe that the general transfer payment has the function of equalization, although its scale has been expanding over the years, but the current share of the proportion is still low, while the tax returns accounted for a higher, but the latter not only to reduce the regional financial allocation gap, but it will widen the gap. 2009, the central government to the local tax return still as high as 494.227 billion yuan.　　In addition, the current special transfer payments accounted for the total transfer payment of nearly 60%, the proportion is too large. "It is imperative to speed up fiscal reform.　　Lihui, a professor at Tianjin University of Finance and Economics, said in an interview with the media. He said that after the tax-sharing reform, the proportion of local government to the total revenue from 75% to about 40%, but it did not reduce the number of transactions.　　The central government, while collecting the money, did not collect the business, most of it was left to the local area, the local finance is prone to deficit, have to find ways to generate income, can only rely on the sale of land to supplement local finance, the famous financial is so evolved.　　He stressed that the tax-sharing system has further strengthened China's already existing "only institutions", and the market economy to stress decentralized system, which is actually a system of regression. To enlarge the general subsidy and transfer payment system is a systematic project involving a wide range, strong policy and complicated influencing factors, which requires a long process. Chen Shaoqiang that "perfect transfer payment system is not only the problem of finance itself, it is inseparable from the necessary financial support and economic system support, otherwise, can only talk about transfer payments." In view of the situation that our country's financial resources cannot be defined clearly, it is necessary to improve the transfer payment system so as to create a suitable political and economic environment for the improvement of transfer payment.　　"According to international practice based on China's national conditions, in the" fair priority, consideration of efficiency, "the guiding principle, China's current transfer payments should be based on general subsidies, special subsidies supplemented. The reason is that the general subsidy does not give the local government the specific direction of use of funds, but a supplement to the Government's financial resources, the lower government has a largerThe main purpose of the control is to balance the local budget and meet the needs of the region's basic expenditure. Therefore, the general transfer payment is more fair. and special transfer payment is different, it stipulates the direction of use of transfer funds, some with some conditions, the lower government can only use the transfer of funds on the basis of the provisions, therefore, special transfer payment can reflect the policy intention of higher government, carry out industrial policy, more efficient allocation of resources to ensure efficient operation of the economy,　　Better embodies the principle of efficiency.　　It is necessary to strengthen the legislative work of transfer payment, and it can be regulated only by legal form. Industry insiders believe that the transfer of payment principles, forms, objectives and other provisions, and the preparation of transfer payment budget, the establishment of a sound budget of the judicial process, the NPC approved after the implementation. Secondly, the establishment of specialized agencies is responsible for transfer payments.　　As far as China's national conditions are concerned, a special committee should be established, which will be subordinate to the National People's Congress Financial Committee, and the Committee should focus on solving the technical problems, such as establishing an objective measurement method, reviewing and studying the scale of transfer payments and supervising the use of transfer payments. Yang Zhiyong, a researcher at the Institute of Finance and Finance of the Academy of Social Sciences, said that the "Twelve-Five" period should abolish the tax return, incorporate the general transfer payment, and integrate the specific forms of general transfer payments with the balanced transfer payments in order to exert the resultant force of the general transfer payment system.