年终结算 meaning in English

year-end closing
year-end settlement

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。