The reform of the score tax system in 1994 passed the "financial power collection、Understanding of Personal Power "of asymmetric revenue and expenditure decentralization governance pattern，To a certain extent, it has promoted the medium and high -speed growth of China's economy to a certain extent。But，Along with the Chinese economy moving towards a high -quality development stage，This power pattern also brings important issues for the imbalance of financial revenue and expenditure of local governments，Further affects the improvement of local government governance。

The transfer payment system is used as regulating the relationship between the central government's government、Important means of financial differences between balanced areas，The effective play of its balanced effect has always attracted much attention from all walks of life。The basic and pillar effects of the scientific fiscal and taxation system in the national governance system are constantly prominent。How to improve the transfer payment system、Play a positive effect of balanced transfer payment，While regulating the revenue and expenditure behavior of local governments，Help the economy to achieve high -quality development，Comprehensively improve government governance capabilities，It looks particularly important。

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Transfer payment as an important policy tool for balanced financial relations between central government，The central government can affect the revenue and expenditure behavior of the local government by changing the transfer of payment structure，Then affect the high -quality development process of economy。

First，The increase in the proportion of equilibrium transfer payment can effectively alleviate the basic public service differences in the regional interval，thereby reducing the imbalance and inadequate degree of development between bet365 live casino games regional development。The very different natural endowment and the policy environment of the regional interval are the imbalance between the development of my country's economic region、Inadequate important reasons，Undefeated economic development、Inadequate and further led to the local government in the disorderly horizontal competition。Balanced transfer payment Due to its strong financial equalization effect，helps to reduce public service differences between regions，Create a social soft environment for harmonious development，Guide local governments to change development concepts，From the standing out of the horizontal competition to shift to more attention to the development of local people's livelihood。

Next，Balanced transfer Payment proportion Increasing is conducive to regulating the revenue behavior of local governments，While regulating the tax collection and management behavior，Affected by local governments' dependence on the debt income of land finance and various types of investment and financing platforms，thereby reducing debt management costs and risks of local economic fluctuations。On the one hand，The economic development pressure brought by the top -down promotion assessment mechanism，Promote local governments to actively relax taxes，Introducing various types of tax incentives to attract capital inflow，and this behavior seriously hinders the legal process of taxation。On the other hand，Under the decentralization system of asymmetric revenue and expenditure，Local governments are often in the pressure of large income and expenditure gaps，The serious insufficiency of its own income leads to limited functions。Balanced transfer Payment proportion can be improved by alleviating the pressure of local fiscal revenue and expenditure，While reducing the local government's dependence on land finance and debt financing，Standardized tax collection and management to accelerate the law of taxation，Laipan the cornerstone of the system for the realization of the high -quality development of the local economy。

Last，Equipment transfer Bet365 app download Payment Performance Payment to curb the impulse and optimization expenditure structure of local governments，Exhaust its excessive competition for special transfer payment，to reduce the excessive intervention of local governments to economic development。Under the incentives of the "Economic Championship" and "Promotion Championship"，Local governments expand the scale of expenditure and excessive bias to productive expenditure，As a result, it is kept passionate about the short construction cycle、Economic construction fields with high return on investment，Relatively ignore people's livelihood service expenditure。Current，my country's economy has entered the stage of high -quality development from a high -speed growth stage，Adhere to the people -centered development concept to determine the fundamental direction and optimization idea of ​​optimization of public expenditure structure。

The change of the government's macroeconomic development goals and the continuous improvement of the assessment system of local government officials，Balanced transfer Payment Payment Portal Portal will produce positive incentives to the optimized public expenditure structure of local governments。At the same time，Complete autonomy of general transfer payment in the use of funds，Able to give local governments to give play to the advantages of information，Reasonable arrangement of the expenditure structure to maximize meet the demand preferences of residents in the jurisdiction，continuously optimize the development of public expenditure structure to achieve high -quality development of local economy。

　　Transfer payment structure needs to be optimized

First，Balanced transfer Payment proportion is always lower。The proportion of general transfer payment in 2018 is 55.57%，After the statistical caliber adjustment，This proportion in 2019 quickly climbed to 89.93%。But，The number of numbers caused by the adjustment of statistical caliber can not be used as a proof of optimization of the transfer payment structure。At the same Bet365 lotto review time，Balanced transfer payment accounted for from 35.08%in 2018 to 21.02%in 2019，This proportion has further declined to 20.49% in the "2020 Central Committee's Local Transfer Payment Budget Form"。Although the continuous decline in the proportion of equilibrium transfer payment is attributed to the adjustment of statistical caliber to a certain extent，But still reflects unreasonable existence of transfer payment structure。Balanced transfer payment funds compression of the scale of funds，While reducing its equalization effect on local government's financial differences，It will promote local governments to continue to alienate their own revenue and expenditure in order to fight for special transfer payments and taxes。

2，Special transfer payment and tax return proportion, resulting in a balanced effect of the transfer payment system。The proportion of the equilibrium transfer payment continues to lower the phase，Special transfer payment in 2018 accounted for 32.90%，Budgets in 2019 and 2020 are 10.17%and 9.24%after statistical caliber adjustment.，But the decline in this proportion is largely due to the adjustment of some special transfer payment items to general transfer payment。At the same time，2018 tax return proportion is 11.53%，After the general transfer payment in 2019，Data Show of the Ministry of Finance，Tax return and fixed subsidies still remain at 15.13%and 13.56%。Therefore，Actually special transfer payment and tax return total ratio is still higher than equilibrium transfer payment，In view of the special transfer payment, it is easy to lead to excessive expenditure and expenditure structure of local governments，and the "Matthew Effect" of the tax return back in the region，At present, there is still a negative effect of aggravating the alienation of local government's income and expenditure behavior in my country.，To a certain extent, it hinders the play of the positive effect of equilibrium transfer payment。

third，The division of the common affairs of the central ground is slow，Local governments excessively rely on central bet365 Play online games transfer payment funds。Except the gap between the level of public service levels between the balanced area，Transfer payment also exists as an important means to regulate the financial relations between the central government.。Slowly dividing the process of financial affairs between the central government，To a certain extent, different levels of governments in the field of public product supply have always existed in more or missing positions。As a result, it is difficult to make full use of its active guidance and incentive effect on the development of local economic development，Instead, local governments have prompted local governments to transfer funds for transfer payment，Especially the long -term dependencies and excessive competition for special transfer payment。Excessive -scale transfer payment funds If it fails to accompany the scientific rationalization of its structure，It is bound to continuously soften the local government budget constraint，It is not conducive to the simultaneous improvement of government governance capabilities and local economic growth quality。

　　Construct a scientific transfer payment system

First，On the basis of clarifying the scope of the government's government function，Reasonable improvement of equilibrium transfer payment ratio。Transfer payment as a foundation of a system that inspires the high -quality development of the local economy，It should maximize its guidance and guidance of its regulatory and expenditure behavior of local government。With our country entering the new era of comprehensive deepening reform，Accelerate the scientific division of the common rights of the central land，It is conducive to clarifying the scope of local government responsibilities，Reduce the excessive dependence of local governments to bet365 Play online games transfer payment funds。Under the decentralization system of asymmetric revenue and expenditure，Local governments have always been restricted by the multi -institutional mechanism of large -scale and relatively limited fiscal revenue。The transfer payment system, especially the equilibrium transfer payment，It should be the key means to break the development dilemma of the local government。Set the transfer payment bet365 Play online games structure through scientific settings，While reasonable improvement of equilibrium transfer payment ratio，Accelerate the division of the common fiscal power of the central land，Fundamentally reduces the excessive dependence of local governments to transfer payment funds，Actively improve administrative operation efficiency，Help the high -quality development of the economy。

Next，Reasonably controlling special transfer payment and tax return scale and use of funds。In view of the special transfer payment and tax return, there are negative effects that exacerbate the financial pressure and horizontal differences of local governments，It should be adjusted reasonably for its scale。The current special transfer payment and tax return are still an important part of my country's transfer payment system，It should give full play to the orientation of the special transfer payment on the expenditure of the local government，More special transfer payment is concentrated in the field of people's livelihood，Then optimize the local government expenditure structure through the guidance effect of transfer payment。At the same time，Considering the negative effect of tax return to the equalization of regional financial resources，The tax return rules should be adjusted，Try to return taxes in accordance with the distribution of equilibrium transfer payment.、Economic development and other factors to adjust，A negative impact of the horizontal differences between the intensive regional intervals。

Last，Pay attention to regional differences，Reasonably allocate different regions、Different types of transfer payment scale and structure。In view of the large differences in my country's region，The functional goals of local governments in different regions are very different，Therefore, the distribution standard setting of the transfer payment structure, especially the equilibrium transfer payment funds must not be "one -size -fits -all"。It should be adapt to local conditions，Active matching and connecting the needs of local economic and social development，Effectively promote the comprehensive improvement Bet365 app download of the quality of economic growth。

　　(The author is a professor at the School of Finance and Public Management of Anhui University of Finance and Economics)