Research on the System of Fiscal Transfer Payment from the Perspective of Equalization of Basic Public Services

摘要

Achieve the equalization of public services must rely on fiscal transfer payment. China's transfer payment system has some defects such as the size of general transfer payments is too small, Transfer payment system has significant revenue sharing features and has significant inverse equalization effect. China's government should learn from the western developed countries and reform the transfer payment system in order to prompt the equalization of public services, make a clear division of governments' responsibilities, formulate a law and make good use of the horizontal transfer payment may be some good suggestions for China's government.