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建立科学、规范的政府间财政转移支付制度,不仅是分税制财政体制的自我完善,同时也是平衡地区差异,加速经济发展的客观要求,而分税制财政体制的确立和政策目标的到位,为完善财政转移支付制度提供了重要条件。
Establishing a scientific and standardized intergovernmental fiscal transfer payment system is not only the self-improvement of the tax-sharing fiscal system, but also the objective requirement of balancing regional differences and accelerating economic development. However, the establishment of the tax-sharing system and the policy objectives are in place. In order to improve the fiscal transfer The payment system provides important conditions.