建立省级转移支付制度的原则依据和思路陈言邦转移支付是分税制国家的通行做法，只是由于国情不同而各具特色。我国的转移支付是在分税制条件下，中央财政通过体制补助（或上解）、基数返还、税收分享、专项拨款等再分配形式，划转给地方财政的财力，用于本级支出，以增强... The principle basis and train of thought of establishing the provincial transfer payment system The transfer payment is the common practice of the tax-sharing countries, but it has its own characteristics because of the different national conditions. Under the tax-sharing system, China’s transfer payment is transferred to the financial resources of the local government through the system of redistribution such as institutional subsidy (or settlement), base return, tax sharing, special appropriation, ...