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在我国,建立科学、规范的政府间转移支付制度,一定要立足国情,但也不排斥借鉴外国的实践经验。美国、德国、澳大利亚和韩国的政府间转移支付制度,都是根据各自不同的国情和特点制定的,尽管它们的社会制度与我国不同,但转移支付的方式、方法和相关法规,对于完善我国分税制财政管理体制改革,建立科学、规范的政府间转移支付制度,有一定的借鉴意义。现将四国转移支付制度作一简要介绍,并结合我国情况作些对比分析,以供研究参考。
In our country, the establishment of a scientific and standardized inter-governmental transfer payment system must be based on national conditions, but it also does not exclude the practice of foreign countries. The system of inter-governmental transfer payments in the United States, Germany, Australia and South Korea is based on their own different national conditions and characteristics. Although their social systems are different from ours, the ways and means of transferring payments and the relevant laws and regulations are very important to improve the tax-sharing system in our country The reform of financial management system, the establishment of a scientific and standardized intergovernmental transfer payment system, there is some reference. Now the four countries transfer payment system for a brief introduction, combined with our situation for some comparative analysis for research reference.