近日,国务院印发了《关于改革和完善中央对地方转移支付制度的意见》(以下简称《意见》),针对中央和地方转移支付制度存在的问题和不足,明确了改革和完善转移支付制度的总体目标、基本原则和主要措施。为使大家更好地了解有关政策,推动转移支付制度改革和完善工作顺利进行,财政部有关负责同志就相关问题进行了解读。1.目前中央对地方转移支付制度的主要构成和规模目前中央对地方转移支付分为一般性转移支付和专项转移支付。一般性转移支付,是指上级政府对有财力缺口的下级政府,按照规范的办法给予的补助。一般性转 Recently, the State Council issued the Opinions on Reforming and Perfecting the Central Government’s System of Transfer Payment to Local Areas (hereinafter referred to as “Opinions”). In response to the problems and shortcomings in the transfer payment system of the central and local governments, the overall system of reform and improvement of the transfer payment system Goals, basic principles and major measures. In order to make everyone understand the relevant policies and promote the reform of the transfer payment system and improve the work smoothly, relevant responsible comrades of the Ministry of Finance have read the relevant issues. 1. At present, the main composition and scale of the system of transfer payments by the central authorities to local governments At present, the transfer payments by the central authorities to local governments are divided into general transfer payments and special transfer payments. The general transfer payment refers to the subsidy given by the higher level government to the lower level government that has the financial resources gap in accordance with the normative measures. General turn