Legalization Pathes of Intergovernmental Fiscal Transfer Payment

Legalization of intergovernmental fiscal transfer payment is of crucial importance to realize the rule of fiscal and taxation law and regulate the fiscal relationship between governments,and then realize the modernization of governance ability. The major factors affecting legalization of intergovernmental fiscal transfer payment are as follows: legislative level is too low; the legislative power configuration is unreasonable; the boundary between government and the market is not clear; the intergovernmental financial powers and responsibilities and expenditure responsibility are not divided clearly,the design and implementation of current system deviate the value and idea of the law of fiscal transfer payment. On the basis of the above factors,the reasonable division of the financial powers and responsibilities between the governments is the first prerequisite to establish a financial transfer payment system. The fiscal transfer payment legislation level should be improved,and the fiscal transfer payment law should be made to embed equitable idea and implement substantial justice. Meanwhile,it should not ignore the use of incentive measure. In addition,the procedural guarantee of fiscal transfer payment should be strengthened. It is very important to harden budget constraint and set up practicable supervision system and accountability mechanisms.