| 1. | With the implementation of tax dividing fiscal managing system , fiscal transferring payment conforming with it came into use formally in 5 main forms : system compensation , special subsidy , tax return , transitional period fiscal transferring payment , year - end settlement subsidy 而随着分税制财政管理体制的实施,与分税制相适应的财政转移支付制度在也正式出现,先后形成了体制补助(或上解) 、专项补助、税收返还、过渡期财政转移支付、年终结算补助等五种主要形式。 |