一、建立转移支付制度的意义、任务与特点1、建立转移支付制度的意义实行分税制后,我国财政呈现出新的纵向和横向不平衡状态。从横向上看,一方面,分税制改革以1993年为基期年,实际上维持了财政包干管理体制下业已形成的横向不平 I. Significance, Tasks and Features of Establishing a System of Transfer Payment 1. Significance of Establishing a System of Transfer Payment After the implementation of the tax-sharing system, China’s fiscal system has shown a new imbalance between the vertical and horizontal directions. From a horizontal perspective, on the one hand, the reform of the tax-sharing system took 1993 as the base year and in fact maintained the horizontal imbalance already formed under the fiscal management system