摘要
中央出台的过渡期转移支付办法存在着规模不够大、地方既得利益未做调整、技术方法不够科学等不足之处。为建立规范的与过渡期相配套的转移支付制度．建议：第一阶段推广过渡期转移支付办法，适当调整利益分配格局；简化转移支付形式；完善技术方法。第二阶段采取一般转移支付、专项转移支付、特殊转移支付等纵向转移支付为主．辅之以横向的转移支付，建立起规范的转移支付制度。
There exist a narrow in scale,non-adjustment to the local vested benefits and unscience in technical method in the methods of the over-transfer payment published by the Centre. In order to set up a normal and supporting stransfer payment system with the interim period some suggestions are made as following: At the first stage, the method of over-transfer payment should be introduced,the profit sharing should be adjusted properly,the form of the transfer payment should be simplified and the technical methods should be perfected. At the second stage, a general transfer payment, a special transfer payment and particular transfer payment should be adopted and a normal transfer payment system should be established.
出处
《税务与经济》
CSSCI
北大核心
1998年第6期21-24,共4页
Taxation and Economy
