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建立科学、透明、公平的政府间转移支付制度,对于完善一个国家的财税体制至关重要,为此,7月25日至29日,财政部和国际货币基金组织在青岛联合召开了政府间转移支付制度研讨会。中外专家聚集一堂,就政府间转移支付问题进行了广泛讨论交流。现将会上交流的部分国家在转移支付方面的做法简介如下:一、加拿大加拿大有一个庞大的联邦对省的转移支付制度,转移支付规模也较大。1994—1995财政年度,联邦对省转移支付总额为419亿加元,其中由联邦政府直接拨款291亿加元,税收返还128亿加元。而同期联邦政府预算支出总额为1636亿加元。如果将税收返还收入作列收列支调整,那么该年联邦政府转移给省政府的资金占其总支出的比重高达24%左右。从形式上讲,加拿大转移支付呈多样化,具体分为4大类。
The establishment of a scientific, transparent and fair intergovernmental transfer payment system is crucial for improving the fiscal system of a country. To this end, the Ministry of Finance and the International Monetary Fund jointly held an intergovernmental transfer in Qingdao from July 25 to 29. Payment System Seminar. Chinese and foreign experts gathered to conduct extensive discussions and exchanges on intergovernmental transfer payments. Now some of the countries that will exchange information on transfer payments practices are as follows: First, Canada and Canada have a huge federal-to-provincial transfer payment system, transfer payments larger. In the fiscal year 1994-1995, the total federal transfer payments to the province amounted to CAD 41.9 billion, of which the federal government directly allocated 29.1 billion Canadian dollars and the tax refund of 128 billion Canadian dollars. Over the same period the federal government’s total budget expenditure of 163.6 billion Canadian dollars. If the income tax revenue collected for income tax adjustments, then the federal government transferred to the provincial government funds accounted for the proportion of its total expenditure up to about 24%. Formally speaking, Canada’s transfer payments are diversified and divided into four broad categories.