On the Direct Approach of Improving Equalization of Basic Public Services:Normalizing Structure and Methods of Fiscal Transfer

The equalization of basic public services can not be managed by market but through fiscal transfer from government.However,tax refund is irrelative with equalization,general fiscal transfer has a lot of forms,and the balanced fiscal transfer with the function of equalization has a very small ratio.In addition,because special fiscal transfer is irregular,the policies' intention of the central government can not be realized.Therefore,it is of great significance for adjusting the structures of non-conditional fiscal transfer and form real general fiscal transfer characteristic of equalization,improving distributing methods of non-conditional fiscal transfer and change from base method to factors method,and improving distributing methods of special fiscal transfer and complete supporting policy of special fiscal transfer.