Ruiting Li, Jiangyan Duan

(School of Management, Shanghai University of Technology)

Abstract：

The fiscal transfer payment system is an important component of the fiscal legal system. To coordinate the relationship between the central and local governments, achieve regional and ethnic balanced development, and achieve equal access to basic public services for citizens, it is necessary to adhere to the concept of democracy, rule of law, and constitutionalism, establish a sound and standardized fiscal transfer payment system in accordance with the law, and achieve social fairness and justice. Therefore, under the legislative principles of "openness, transparency, equal efficiency, decentralization and balance, and complete standardization", the basic concept of the Transfer Payment Law is to constrain the government's financial power, regulate national financial behavior, and ensure the people's right to be the masters of the country and the interests of all taxpayers.

Key Words：

fiscal transfer payments; equalization of public services; principles of legislation