In 1994, the tax-sharing system reform passed the "receipt of financial power"、Asymmetric revenue and expenditure decentralization governance structure with decentralized administrative powers，Promoted China’s medium-to-high economic growth to a certain extent。However，As China’s economy moves towards a stage of high-quality development，This decentralized structure has also brought about the important problem of imbalance in Bet365 app download government fiscal revenue and expenditure，Further impact on the improvement of Bet365 app download government governance。

The transfer payment system serves to regulate the fiscal relationship between central and local governments、An important means to balance the differences in financial resources between regions，The effective performance of its balancing effect has always attracted attention from all walks of life。The fundamental and pillar role of the scientific fiscal and taxation system in the national governance system continues to be highlighted。How to improve the transfer payment system、Exercise the positive effect of balancing Bet365 app download，While regulating the revenue and expenditure behavior of local governments，Promote high-quality economic development，Comprehensively improve government governance capabilities，is particularly important。

　　Perform the economic function of Bet365 app download

Bet365 app download are an important policy tool to balance the fiscal relationship between central and local governments，The central government can influence local government revenue and expenditure behavior by changing the transfer payment structure，In turn, it affects the process of high-quality economic development。

First，The increase in the proportion of balanced Bet365 app download can effectively alleviate the differences in basic public services between regions，Thus reducing the imbalance and insufficiency of development between regions。The vast differences in natural endowments and policy environments between regions are the reason for the unbalanced development among my country’s economic regions、Important reasons for inadequacy，And the imbalance of economic development、Insufficiency further causes local governments to fall into disorderly horizontal competition。Balancing transfer payment has a strong financial equalization effect，Help reduce the differences in public services between regions，Create a social soft environment for harmonious development，Guide local governments to change their development concepts，From standing out in horizontal competition to paying more attention to the development of local people's livelihood。

Secondly，Increasing the proportion of balancing Bet365 app download will help standardize local government revenue behavior，While regulating and restricting its tax collection and administration behavior，Reining local governments’ dependence on land finance and debt income from various investment and financing platforms，Thus reducing debt management costs and the risk of local economic fluctuations。On the one hand，The pressure of economic development brought by the top-down promotion and assessment mechanism，Prompt local governments to proactively relax taxation efforts，Introducing various tax incentives to attract capital inflows，This behavior seriously hinders the process of tax legislation。On the other hand，Under the asymmetric revenue and expenditure decentralization system，Local governments are often under pressure from large revenue and expenditure gaps，The serious shortage of own income has limited the performance of its functions。The increase in the proportion of balanced Bet365 app download can alleviate the pressure of local fiscal revenue and expenditure difficulties，While reducing local government’s dependence on land finance and debt financing，Standardize tax collection and administration and accelerate the advancement of legal taxation，Laying an institutional cornerstone to achieve high-quality development of local economy。

Finally，The increase in the proportion of balancing Bet365 app download can restrain local governments’ investment impulse and optimize their expenditure structure，Reducing excessive competition for special Bet365 app download，Thus reducing the excessive intervention of local governments in economic development。Inspired by the "Economic Championship" and "Promotion Championship"，Local government expands expenditure scale and excessively favors productive expenditure，leading to its constant enthusiasm for short construction cycles、Economic construction fields with high return on investment，Relatively neglecting people’s livelihood service expenditure。current，my country’s economy has entered a stage of high-quality economic development from a stage of rapid growth，Adhering to the people-centered development concept determines the fundamental direction and optimization ideas for optimizing the public expenditure structure。

With the changes in the government’s macroeconomic development goals and the continuous improvement of the assessment system for local government officials，The increase in the proportion of balancing Bet365 app download will provide a positive incentive for local governments to optimize the public expenditure structure。At the same time，Complete autonomy in the use of funds for general Bet365 app download，Able to give local governments information advantages，Reasonably arrange the expenditure structure to maximize the needs and preferences of residents in the jurisdiction，Achieve high-quality development of local economy by promoting continuous optimization of public expenditure structure。

　　The Bet365 app download structure needs to be optimized

First，The proportion of balancing Bet365 app download is always low。The proportion of general Bet365 app download in 2018 was 55.57%，After adjusting the statistical caliber，This proportion quickly climbed to 89 in 2019.93%。However，The increase in figures due to the adjustment of statistical standards cannot be used as evidence for the optimization of the transfer payment structure。At the same time，The proportion of balancing Bet365 app download increased from 35 in 2018.08% dropped to 21 in 2019.02%，This proportion further fell to 20 in the "2020 Budget Table of Central Bet365 app download to Local Governments".49%。Although the continued decline in the proportion of balancing Bet365 app download is partly due to the adjustment of statistical standards，But it still reflects the unreasonableness of the transfer payment structure。Compression of balance transfer payment funds，While reducing its effect on equalizing financial differences among local governments，It will encourage local governments to continuously differentiate their revenue and expenditure behaviors in order to strive for special Bet365 app download and tax refunds。

Second，The excessive proportion of special Bet365 app download and tax refunds limits the equilibrium effect of the transfer payment system。Corresponding to the continued decline in the proportion of balancing Bet365 app download，The proportion of special Bet365 app download in 2018 was 32.90%，The budgets for 2019 and 2020 are 10 respectively after adjustment of statistical caliber.17% and 9.24%，However, the decrease in this proportion is largely due to the adjustment of some special transfer payment projects into general Bet365 app download。At the same time，The tax refund ratio in 2018 is 11.53%，After being merged into general Bet365 app download in 2019，Ministry of Finance data display，The proportion of tax rebates and fixed subsidies remains at 15.13% and 13.56%。Therefore，The actual total proportion of special Bet365 app download and tax refunds is still higher than the balance transfer payment，Given that special Bet365 app download can easily lead to excessive spending by local governments and an imbalance in the spending structure，And the “Matthew Effect” of tax returns among regions，The current transfer payment structure in my country still has the negative effect of aggravating the alienation of local government revenue and expenditure behavior，To a certain extent, it hinders the positive effects of balancing Bet365 app download。

　Third，The process of dividing the central and local powers is slow，Local governments are overly dependent on central transfer payment funds。In addition to balancing the gap in public service levels between regions，Bet365 app download also exist as an important means of regulating fiscal relations between central and local governments。The process of dividing financial powers between central and local governments is slow，To a certain extent, this leads to the phenomenon of overside or absence at different levels of government in the field of public goods supply。This also makes it difficult for Bet365 app download to fully exert their positive guidance and incentive effects on local economic development，On the contrary, it prompted local governments to invest in transfer payment funds，Especially the long-term dependence and excessive competition on special Bet365 app download。Excessive scale of transfer payment funds if they are not accompanied by scientific rationalization of their structures，Local government budget constraints are bound to continue to be softened，It is not conducive to the simultaneous improvement of government governance capabilities and the quality of local economic growth。

　　Building a scientific Bet365 app download system

First，On the basis of clarifying the scope of functions of central and local governments，Reasonably increase the proportion of balanced Bet365 app download。Transfer payment as the institutional basis for stimulating high-quality development of local economy，It should maximize its role in regulating and guiding local government revenue and expenditure behavior。As our country enters a new era of comprehensively deepening reforms，Accelerate the scientific division of common powers between the central and local governments，Conducive to clarifying the scope of local government responsibilities，Reduce local government’s over-reliance on transfer payment funds。Under the asymmetric revenue and expenditure decentralization system，Local governments are always constrained by multiple institutional constraints of large expenditure responsibilities and relatively limited fiscal revenue。Transfer payment system, especially balancing transfer payment，It should be the key means to solve the development dilemma of local governments。Set up the transfer payment structure through science，While reasonably increasing the proportion of balanced Bet365 app download，Accelerate the division of common financial powers between the central and local governments，Fundamentally reduce local governments’ over-reliance on transfer payment funds，Proactively improve administrative operation efficiency，Promote high-quality economic development。

Secondly，Reasonably control the scale of special Bet365 app download and tax refunds and the use of funds。Given that special Bet365 app download and tax refunds have the negative effect of exacerbating local government fiscal pressure and horizontal differences，The scale should be reasonably adjusted。Currently special Bet365 app download and tax refunds are still important components of my country’s transfer payment system，Special Bet365 app download should be given full play to guide local government expenditures，Concentrate more special Bet365 app download on people’s livelihood areas，And then optimize the local government expenditure structure through the guiding effect of Bet365 app download。At the same time，Considering the negative effect of tax refunds on the equalization of financial resources between regions，Tax refund rules should be adjusted，Attempt to distribute tax rebates according to regional population in accordance with the allocation method of equalizing Bet365 app download、Adjustments to economic development and other factors，Reduce its negative impact of exacerbating horizontal differences between regions。

Finally，Pay attention to regional differences，Reasonable allocation to different regions、Different types of Bet365 app download scale and structure。In view of the large regional differences in our country，The order of functional objectives of local governments in different regions is very different，Therefore, the Bet365 app download structure, especially the allocation standard setting of balancing Bet365 app download funds, must not be "one size fits all"。Should adjust measures to local conditions，Proactively match and dock local economic and social development needs，Effectively promote the comprehensive improvement of the quality of economic growth。

　　(The author is a professor at the School of Finance and Bet365 app download Administration, Anhui University of Finance and Economics)