关键词: 财政分权, 转移支付, 地方税收入

Abstract: This paper put forward the research theme that it is the relevance and impact among transfer payments, local-tax income and fiscal decentralization based on China’s fiscal decentralization issues Review of the Literature, and in virtue of the inter-provincial panel data on 1985-2006 , make empirical testing the relationship among China’s transfer payments, local-tax income and financial decentralization, estimated results show that it take on a positive correlation Relations among China’s transfer payments, local-tax income and financial decentralization, except for some provinces, and from the impact point of view, the impact of the local-tax income on financial decentralization of is greater than the financial transfer payment’s.

Key words: Fiscal Decentralization, Transfer Payments, Local-tax Income