營改增對地方財政的影響_英文+中文

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Introduction to replace the business tax with a value-added tax of the impact on the local fiscal revenue【Abstract】In the pilot run after more than a year later, on August 1, 2013, "camp" instead of "1 + 7" across the country industry fully implemented, "camp" to the financial income, especially if you have any positive impact on local fiscal revenue, it is necessary to correctly understand. This article carried on the thorough analysis, first of all, political background and the meaning of the "battalion to increase" are introduced; Then, from the various aspects of concrete analysis the "battalion to add" impact on the local finance income; Finally, put forward the local government to "camp" instead of countermeasures and Suggestions. Keywords: to replace the business tax with a value-added tax; Local government; Fiscal revenue1, " replace the business tax with a value-added tax " political background and meaning Tax is the main source of financial revenue in our country, also is our country government through fiscal policy implementation important means of macroeconomic regulation and control. Tax in accordance with the levy object roughly divided into five categories: and turnover tax, income tax, property tax, resource tax, special purpose tax. Value added tax and business tax belong to turn over, in 2012 in the total tax revenue accounted for 26.3% and 15.7%, respectively, for the first and the third largest tax. Impose business tax by tax bureau, belong to national tax, VAT by the irs. The so-called "camp to add" refers to is to change the business tax to VAT. Along with our country economic marketization and internationalization degree is increasing day by day, the new economic form, the boundaries of goods and services has become increasingly blurred, the negative effect on the service sector to impose business tax is increasingly outstanding. There are mainly several aspects: 1, the service industry tax is higher. Services in addition to transportation, postal and telecommunication services, and cultural and sports industry sales tax rate is 3%, the rest of the services shall be levied at the rate of 5%, part of the entertainment industry tax rates as high as 20%. Tax burden is compared with manufacturing, services, restricting the development of service industry. 2, there are double taxation, which is unfavorable for the specialized division of labor. Services according to the turnover tax, but other goods and services, providing labor services also need to consume this part consumption actually yining pay VAT or sales tax, so repeated tax problems. To increase as a result, "camp" is the development of service industry, activate the market the inevitable road. As main income of local finance business tax to value added tax, after the meeting what are the effects of local fiscal revenue, make concrete analysis on this below. Second, to increase "camp" impact on the local finance income (a) short-term adverse effect 1, the pilot enterprises tax revenues. "Camp to increase at present is the original" business tax revenue to value-added tax after the transition of local solution, still seems not influence to the local fiscal revenue. But "camp to add" specialized business, encourage more enterprises to refine industrial division, rational taxpayers could change for the sake of corporate interests to maximize enterprise organizational structure, to form more deductions, reduce pay VAT, thus reducing local government revenue. 2, downstream enterprise value-added tax revenues. Downstream industrial enterprises after the camp "change", purchase pilot service available than before more input tax deduction, which will reduce the payment of VAT, accordingly to reduce the local finance income. According to statistics, the pilot areas around 95% of the enterprises implement tax cuts or tax unchanged, all 2012 pilot areas, the tax totaled 42.63 billion yuan, among them, the pilot taxpayers tax 18.91 billion yuan, the original general VAT pilot services for taxpayers who purchase tax 23.72 billion yuan. 3, urban construction tax and other tax revenues. Urban maintenance and construction duty and educational expenses to add as the turnover of the tax, the income will reduce accordingly. Measure on August 1, 2013 pushed aside after pilot industry throughout the country and is expected to reduce the size of more than 1200 totaled 1200 yuan, the year after the completion of all tax cuts about 2.3 trillion yuan is expected to, then the corresponding urban construction tax and surcharge will reduce 100-30 billion yuan. Additional taxes as local taxes, such as city building duty completely into the local budget, the decline of income will have great influence on the local finance. 4, "camp to increase local tax revenue lost his body after taxes, will cause the land tax as main tax of taxes is difficult to control the situation. Business tax, enterprise income tax and individual income tax is the tax, land tax revenue in the three main parts is also the main force of land tax revenue growth. "Camp to add" after expansion circumference, all or most of the local income tax will be lost, because of the new enterprise income tax as the camp "change" into national tax collection and administration and lose new growth space. Expropriation power transfer, at the same time, along with duty and with the duty to levy personal income tax and additional funds will face the risk of loss, the difficulty of organizing income will increase further. 5, fiscal subsidy spending pressure. Pilot process, to increase enterprise tax burden, most of the local government take the special funds set up by local finance, fiscal subsidies for practice, which is beneficial to alleviate and digestive increase tax reform, the smooth reform pilot. But fiscal subsidies to increase the financial burden, will further increase the fiscal expenditure, to form two aspects of tax cuts and ZengZhi pressure. 6, increase the development gap between regions. "Camp" instead of the impact of local fiscal revenue, and scope of reform, in different parts of the service industry development level and structure, and is closely related to the local economic development level and finance bear ability. Developed areas, for example, service industry is relatively developed, usually larger allowances from the recent local finance and finance bear ability is stronger, but developed areas subsidies ability is stronger, service industry development potential is great, the future will become a service provider and the generated output VAT amount. Therefore, in the long run, "camp to increase" will give stronger motivation to developed areas. And less developed region's ability to bear the financial allowance is relatively weak, through the service industry development after the reform to increase tax revenue potential is also relatively weak, "camp" to the local financial pressure is bigger, this is also in the camp "change" in the early part of the less developed areas to one of the reasons for the pilot will is not strong. To increase as a result, "camp" in the nationwide promotion, need to focus on is considering local finance allowance in less developed areas. (2) long-term beneficial effects 1, the implementation of structural tax cuts, the structural transformation of the macro tax burden, is our country tax system reform basic direction in the future. "Camp" instead of tax effect, can provide space for other tax tax increases, namely general tax to reduce the tax burden at the same time, the environment tax, resources tax and other green tax on tax increases, local finance will also be able to increase your income from the tax to make up for the "battalion to increase purchases. 2, "camp to increase" in perfecting the tax system, reduce the tax burden on enterprises, eliminate double taxation, to promote social specialization division of labor and industrial integration three times to play a positive effect, is an important way to conserve tax sources and means, but for future revenue Long lay the foundation. This can not only make up for the camp to increase short-term fiscal loss of structural tax cuts, long term is the tax revenue of our country have a positive effect. After 3, and "camp" instead can also through the service industry developing, adjust the industrial structure, reduce the volatility of their fiscal income along with the industrial economy, to improve the stability of the local fiscal revenue. To increase due to "camp" pilot industry jargon for productive service category, in the middle position in the whole industry chain, buckle chain after get through, make all can benefit from upstream and downstream industry, will promote the development of secondary and tertiary industries fusion, drive the pilot industries and upstream and downstream enterprises interact with each other, common development and promote all kinds of investment and the factors of production to the modern service industry gathered themselves together, and will have policies to guide development of service industry and the role of structure optimization. Three, "camp to gain" answers and Suggestions (a) the local government tax should make full use of economic lever, promote the healthy and stable and rapid development of local economy Business tax paid VAT instead is to eliminate and reduce the significance of double taxation, purpose is to develop the economy. The economic development, the amount of tax increases, the last is how to distribute income and developing the local economy is the essential way to resolve financial difficulties at local. Therefore, local governments at all levels must be guided by the scientific outlook on development, increasing investment, strengthen the local economy, especially pay more attention to the development of modern service industry in the tertiary industry. 1, accelerate the construction of service industry. Accelerate the commercial service, catering entertainment file to upgrade traditional service industry, high-end, high quality of traditional service industry; To speed up the building structure is reasonable, function complete, the characteristic of the modern service industry system, strengthen the construction of high and new technology development zone, speed up financial insurance, modern logistics, real estate industry, cultural tourism, corporate headquarters, convention and exhibition center, and other modern service industry, rapidly expanding total services; Fostering community service, pension services, electronic information, intermediary services and other emerging service industries, efforts to build a new high service industry development. 2, develop advanced manufacturing. Unswervingly follow a new path of industrialization, energetically develop an advanced high-end, high quality, efficient manufacturing. To cultivate new energy, new materials, energy conservation, environmental protection and other strategic emerging industries. Developing new and high technology industries, promote new and high technology industries output value in year by year the proportion of the large-scale industrial production. Perfect industrial park planning, optimize the park space layout, improve the quality of the park development and benefits. 3, actively promote industry amalgamation three times. As a whole the rational proportion of three industries in the city's economic, promote three photograph total harmony, harmonious development of industry. To develop urban agriculture and leisure sightseeing agriculture, drive the formation of ecological culture and tourism; Based on deep processing of agricultural products chain agriculture leading enterprise, guide the first industry to "succession", "across two into three". Leads the large industrial enterprises in warehousing, packaging, distribution and other tertiary industry business effectively, make the internal service resources on the orbit of specialization and socialization, marketization development. (2) give full play to the functions of the tax department, improve the level of tax collection and administration 1, completes the tax reform measure data analysis. Analysis of expectations, submitted to the local government, completes the staff assistant. After pushing, strengthen policy propaganda and training, help enterprises to fully understand the policy, at the same time, considering the different situation of pilot industries and enterprises, and actively research and targeted advice formulated to support measures to reform to facilitate a smooth transition and smooth implementation. 2, completes the camp to increase enterprise tax policy consulting. Taxpayers may feel taxes in the practical operation is not as expected to drop, can produce suspicion of policy. Tax department should make policy propaganda and explanation, to strictly abide by the law, obtain deduction invoice when the goods purchased, in order to reduce operating costs. 3, strengthen the information sharing of related departments. Strengthen the taxation, banking, industry and commerce, customs department contact and communication, set up a joint conference system, set up information sharing, and based on the dynamic mechanism, coordinate all departments for taxpayers to make use of information sharing, comprehensive regulation, prevent loss of tax and tax evasion behavior make. 4, improve the tax personnel business quality. To strengthen the staff professional skills training and examination in the tax system, improve the overall quality of the people of tax collection and administration institutions, improve the ability to solve the problem in work, make the tax personnel adapted to perfecting the tax system, improve the efficiency of collection and management. At the same time, strengthen the propaganda of knowledge of the tax law, and cultivate the national tax administration legalization and institutionalization of concept, so as to improve the quality of the whole society hotline, the hotline atmosphere of harmony. (3) improve the system of transfer payments, increase transfer payments to local governments Transfer payment system is an important part of grading budget system, transfer payment system is a balanced budget balance scale asymmetry among subjects at various levels of budget control system. China's current transfer payment system of central government to the local made up of financial transfer payments and special transfer payments, the current transfer payment, there are many disadvantages to transfer funds diverted phenomenon occurs frequently, in order to better embody fairness and justice principles, improve the efficiency of the use of fiscal funds, must reform and perfect the existing transfer payment system, make the local governments at all levels for matching the fiscal revenue and powers. “營改增”對地方財政收入的影響【內(nèi)容摘要】在經(jīng)過一年多的試點運行之后，2013 年 8 月 1 日“營改增”在全國范圍內(nèi)對“1+7”行業(yè)全面推開， “營改增”對財政收入，尤其是地方財政收入有何積極影響，有必要正確認(rèn)識。本文就此進(jìn)行了深入分析，首先對“營改增”的政治背景及含義作了介紹；然后，從各個方面具體分析了“營改增”對地方財政收入的影響；最后，提出了地方政府對“營改增”的對策建議?！娟P(guān)鍵詞】 “營改增” ； 地方政府 ；財政收入 一、 “營改增”的政治背景與含義稅收是我國財政收入的主要來源，也是我國政府通過財政政策實施宏觀調(diào)控的重要手段。稅收按照征收對象大致分為五類：流轉(zhuǎn)稅、所得稅、財產(chǎn)和行為稅、資源稅、特定目的稅。增值稅和營業(yè)稅都屬于流轉(zhuǎn)稅，2012 年在全部稅收收入中占比為 26.3%和 15.7%，分別為第一和第三大稅種。營業(yè)稅由地稅局征收，增值稅則屬于國稅，由國稅局征收。所謂的“營改增”指的就是把營業(yè)稅改為增值稅。隨著我國經(jīng)濟(jì)市場化和國際化程度日益提高，新的經(jīng)濟(jì)形態(tài)不斷涌現(xiàn)，貨物和勞務(wù)的界限日趨模糊，對服務(wù)業(yè)征收營業(yè)稅的負(fù)面效應(yīng)日益突出。主要有一下幾個方面：1、 服務(wù)業(yè)稅負(fù)較高。服務(wù)業(yè)除了交通運輸業(yè)、郵電通信業(yè)和文化體育業(yè)的營業(yè)稅稅率為 3%以外，其余服務(wù)業(yè)的稅率為 5%，部分娛樂業(yè)稅率高達(dá) 20%。相比制造業(yè)，服務(wù)業(yè)稅負(fù)明顯偏高，制約了服務(wù)業(yè)的發(fā)展。2、 存在重復(fù)征稅，不利于專業(yè)化分工。服務(wù)業(yè)按照營業(yè)額繳稅，但是提供勞務(wù)也需要消耗其它貨物和勞務(wù)，這部分消耗實際上伊寧繳納了增值稅或營業(yè)稅，因此存在重復(fù)計稅問題。因此， “營改增”是發(fā)展服務(wù)業(yè)，激活市場的必然之路。作為地方財政主要收入的營業(yè)稅改為增值稅后，對地方財政收入會后哪些影響，下面就此作具體分析。二、 “營改增”對地方財政收入的影響（一）短期不利影響1、試點企業(yè)納稅收入下降。 “營改增”目前采取的是原營業(yè)稅收入改為增值稅后仍劃歸地方的過渡辦法，看似不會對地方財政收入構(gòu)成影響。但“營改增”鼓勵更多企業(yè)專業(yè)化經(jīng)營，細(xì)化產(chǎn)業(yè)分工，理性的納稅人會出于企業(yè)利益最大化的考慮而改變企業(yè)組織結(jié)構(gòu)，從而形成更多抵扣項目，減少繳納增值稅，從而減少地方政府收入。2、下游企業(yè)增值稅收入下降。下游工業(yè)企業(yè)在“營改增”后，購進(jìn)試點服務(wù)可獲得較以前更多的進(jìn)項稅抵扣，因而會減少繳納的增值稅，相應(yīng)減少地方財政收入。根據(jù)統(tǒng)計，試點地區(qū) 95% 左右的企業(yè)實現(xiàn)減稅或稅負(fù)不變，2012 年全部試點地區(qū)全年減稅 426.3 億元，其中，試點納稅人減稅 189.1 億元，原增值稅一般納稅人購進(jìn)試點服務(wù)減稅 237.2 億元。3、城建稅等其他稅費收入下降。城市維護(hù)建設(shè)稅和教育費附加作為流轉(zhuǎn)稅的附稅，其收入也會相應(yīng)降低。測算顯示，2013 年 8 月 1 日起試點行業(yè)全國推開后，預(yù)計全年減收規(guī)模為 1200 多億元，全部完成后全年預(yù)計減稅約兩三千億元，那么相應(yīng)城建稅等附加稅就要減少 100—300 億元。城建稅等附加稅費作為地方稅，完全納入地方預(yù)算， 收入的減少將對地方財政產(chǎn)生較大的影響。4、 “營改增”后地方稅收失去主體稅種，將造成地稅隨主體稅種附征的稅收難以控管的局面。營業(yè)稅、企業(yè)所得稅和個人所得稅是當(dāng)前地稅收入中的三大主體稅種，也是地稅收入增長的主力軍。 “營改增”擴圍后，地稅收入中營業(yè)稅將全部或大部分喪失，企業(yè)所得稅因新增企業(yè)隨著“營改增” 變?yōu)閲愓鞴芏バ碌脑鲩L空間。同時,隨著主體稅種的征收權(quán)轉(zhuǎn)移,而隨主體稅種附征的個人所得稅和附加、基金都將面臨流失的風(fēng)險，組織收入的難度將進(jìn)一步加大。5、財政補貼支出壓力加大。試點過程中，對稅負(fù)增加的企業(yè)，大部分地方政府采取由地方財政設(shè)立專項資金、給予財政補貼的做法，這有利于緩解和消化改革增加的稅負(fù)，順利推進(jìn)改革試點。但財政補貼加重了財政負(fù)擔(dān)，會進(jìn)一步增加財政支出，從而形成減稅和增支兩方面壓力。6、加大地區(qū)間發(fā)展差距。 “營改增”對地方財政收入的影響程度，與改革范圍、不同地區(qū)的服務(wù)業(yè)發(fā)展水平和結(jié)構(gòu)，以及地方經(jīng)濟(jì)發(fā)展水平和財政承擔(dān)能力密切相關(guān)。例如，發(fā)達(dá)地區(qū)通常服務(wù)業(yè)較為發(fā)達(dá)，從近期來看地方財政減收規(guī)模較大，但發(fā)達(dá)地區(qū)財政承擔(dān)能力較強，補貼能力較強，服務(wù)業(yè)發(fā)展?jié)摿Υ?，未來將成為服?wù)提供者和產(chǎn)生增值稅銷項額的一方。因此，從遠(yuǎn)期看， “營改增”將給發(fā)達(dá)地區(qū)注入更強勁動力。而欠發(fā)達(dá)地區(qū)對財政減收的承擔(dān)能力相對較弱，改革后通過服務(wù)業(yè)發(fā)展來增加稅收收入的潛力也較弱， “營改增” 對地方財政的壓力更大，這也是在“營改增”初期部分欠發(fā)達(dá)地區(qū)對試點意愿不強的原因之一。因此， “營改增”在全國范圍的推廣，需要著重考慮欠發(fā)達(dá)地區(qū)地方財政減收問題。（二）長期有利影響1、實施結(jié)構(gòu)性減稅，進(jìn)行宏觀稅負(fù)的結(jié)構(gòu)性轉(zhuǎn)換，是未來我國稅制改革的基本方向?！盃I改增”的減稅效應(yīng)，可以為其他稅種的增稅提供空間，即在降低一般性稅種的稅收負(fù)擔(dān)的同時，在環(huán)境稅、資源稅等綠色稅種上進(jìn)行增稅，地方財政也將能夠從這些稅種上增加收入來彌補“營改增”的減收。2、 “營改增”在完善稅制、減輕企業(yè)稅負(fù)、消除重復(fù)征稅、促進(jìn)社會專業(yè)化分工和三次產(chǎn)業(yè)融合等方面發(fā)揮積極效應(yīng)，又是涵養(yǎng)稅源的重要途徑和手段，可為未來的財政收入增長奠定基礎(chǔ)。這不僅能夠彌補“營改增”短期結(jié)構(gòu)性減稅的財政損失，長期則是對我國稅收產(chǎn)生正增長效應(yīng)。3、 ， “營改增”后還可以通過服務(wù)業(yè)的大力發(fā)展， 調(diào)整產(chǎn)業(yè)結(jié)構(gòu)，減少財政收入隨工業(yè)經(jīng)濟(jì)的波動性，增強地方財政收入的穩(wěn)定性。由于“營改增”試點行業(yè)術(shù)語生產(chǎn)性服務(wù)范疇，在整個產(chǎn)業(yè)鏈條中處于中游位置，抵扣鏈條打通后，使上下游行業(yè)均可受益，將推動二三產(chǎn)業(yè)融合發(fā)展，帶動試點行業(yè)及上下游企業(yè)互相作用、共同發(fā)展，促進(jìn)各類投資和生產(chǎn)要素向現(xiàn)代服務(wù)業(yè)聚集，對服務(wù)業(yè)發(fā)展將產(chǎn)生政策引導(dǎo)和結(jié)構(gòu)優(yōu)化的作用。三、 “營改增”的應(yīng)對及建議(一)地方政府要充分利用經(jīng)濟(jì)稅收杠桿，促進(jìn)地方經(jīng)濟(jì)快速健康穩(wěn)定發(fā)展?fàn)I業(yè)稅改征增值稅的意義在于消除和減少重復(fù)征稅，目的是發(fā)展經(jīng)濟(jì)。經(jīng)濟(jì)發(fā)展后，稅收總量增加了，最后才是收入如何分配的問題，發(fā)展地方經(jīng)濟(jì)才是解決地方財政困難的根本出路。因此，各級地方政府必須以科學(xué)發(fā)展觀為指導(dǎo)，加大招商引資力度，做大做強地方經(jīng)濟(jì)，特別是更加注重第三產(chǎn)業(yè)中的現(xiàn)代服務(wù)業(yè)的發(fā)展。1、加快服務(wù)業(yè)建設(shè)。加快推進(jìn)商貿(mào)服務(wù)、餐飲娛樂等傳統(tǒng)服務(wù)業(yè)上檔升級，實現(xiàn)傳統(tǒng)服務(wù)業(yè)的高端化、高質(zhì)化 ;加快構(gòu)筑結(jié)構(gòu)合理、功能完備、特色鮮明的現(xiàn)代服務(wù)業(yè)體系，加大高新技術(shù)開發(fā)區(qū)的建設(shè)，加速聚集金融保險、現(xiàn)代物流、房地產(chǎn)業(yè)、文化旅游、企業(yè)總部、會展中心等現(xiàn)代服務(wù)業(yè)，迅速膨脹服務(wù)業(yè)總量;積極培育社區(qū)服務(wù)、養(yǎng)老服務(wù)、電子信息、中介服務(wù)等新興服務(wù)業(yè)，努力打造服務(wù)業(yè)發(fā)展新高地。2、發(fā)展先進(jìn)制造業(yè)。堅定不移地走新型工業(yè)化道路，大力發(fā)展高端、高質(zhì)、高效的先進(jìn)制造業(yè)。積極培育新能源、新材料、節(jié)能環(huán)保等戰(zhàn)略性新興產(chǎn)業(yè)。大力發(fā)展高新技術(shù)產(chǎn)業(yè)，逐年提升高新技術(shù)產(chǎn)業(yè)產(chǎn)值在規(guī)模以上工業(yè)產(chǎn)值中的比重。完善園區(qū)產(chǎn)業(yè)規(guī)劃，優(yōu)化園區(qū)空間布局，提升園區(qū)發(fā)展的質(zhì)量和效益。3、積極推動三次產(chǎn)業(yè)融合。統(tǒng)籌三次產(chǎn)業(yè)在城市經(jīng)濟(jì)中的合理占比，推動三次產(chǎn)業(yè)相合共融、協(xié)調(diào)發(fā)展。大力發(fā)展城市農(nóng)業(yè)和休閑觀光農(nóng)業(yè)，帶動形成生態(tài)文化旅游業(yè);依托農(nóng)業(yè)龍頭企業(yè)做強農(nóng)產(chǎn)品精深加工鏈條，引導(dǎo)第一產(chǎn)業(yè)向著“接二連三 ”、 “跨二進(jìn)三 ”轉(zhuǎn)變。引導(dǎo)大型工業(yè)企業(yè)將倉儲、包裝、配送等三產(chǎn)業(yè)務(wù)有效剝離，使內(nèi)部服務(wù)資源走上專業(yè)化、社會化、市場化發(fā)展的軌道。(二)稅務(wù)部門充分發(fā)揮職能作用，提高稅收征管水平1、做好稅制改革數(shù)據(jù)分析測算。分析預(yù)期影響，提交地方政府，做好參謀助手。推行后，加強政策的宣傳和培訓(xùn)，幫助企業(yè)充分理解政策，同時綜合考慮試點行業(yè)和企業(yè)的不同情況，積極研究并建議制定有針對性的扶持措施，以利于改革平穩(wěn)過渡和順利實施。2、做好營改增企業(yè)稅收政策咨詢。納稅人可能在實際經(jīng)營中會覺得稅負(fù)并未如預(yù)期下降，會產(chǎn)生對政策的懷疑。稅務(wù)部門應(yīng)做好政策的宣傳與解釋，促使企業(yè)嚴(yán)格遵守稅法，購進(jìn)貨物時取得抵扣發(fā)票，以期降低經(jīng)營成本。3、加強相關(guān)部門的信息共享。加強稅務(wù)、銀行、工商、海關(guān)等部門的聯(lián)系和溝通，建立聯(lián)席會議制度，建立起信息的共享，并在此基礎(chǔ)上建立各部門相協(xié)調(diào)的能動機制，有利于利用共享的信息、對納稅人進(jìn)行全面的監(jiān)管，防止稅款流失和不法分子進(jìn)行偷逃稅等行為。4、提高稅務(wù)人員業(yè)務(wù)素養(yǎng)。加強對稅務(wù)系統(tǒng)工作人員專業(yè)技能的培訓(xùn)與考核，提高稅收征管機構(gòu)人的整體素質(zhì)，提高工作中解決問題的能力，使稅務(wù)人員與不斷完善的稅收制度相適應(yīng)，提高征管效率。同時，加強稅法知識的宣傳，培養(yǎng)全民稅收管理法制化與制度化的理念，從而提高整個社會的稅收征納素質(zhì)，形成和諧的稅收征納氛圍。(三)完善轉(zhuǎn)移支付制度，加大對地方政府的轉(zhuǎn)移支付力度轉(zhuǎn)移支付制度是分級預(yù)算體制的重要組成部分，轉(zhuǎn)移支付制度是均衡各級預(yù)算主體間收支規(guī)模不對稱的預(yù)算調(diào)節(jié)制度。我國目前中央對地方的轉(zhuǎn)移支付制度由財力性轉(zhuǎn)移支付和專項轉(zhuǎn)移支付構(gòu)成，由于目前轉(zhuǎn)移支付存在許多弊端，導(dǎo)致轉(zhuǎn)移資金被挪用的現(xiàn)象時有發(fā)生，為了更好體現(xiàn)公平、公正原則，提高財政資金的使用效率，必須改革和完善現(xiàn)有的轉(zhuǎn)移支付制度，使各級地方政府獲得與事權(quán)相匹配的財政收入。