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FISCAL DECENTRALIZATION IN CHINA

  • 简介: 原文 In order to make clear the background for discussion, it is necessary to draw a rough picture of the Chinese fiscal system. A World Bank mission visited China in 1988 and issued an excellent report named "China: Revenue ...
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原文

In order to make clear the background for discussion, it is necessary to draw a rough picture of the Chinese fiscal system. A World Bank mission visited China in 1988 and issued an excellent report named "China: Revenue Mobilization and Tax Policy Issues and Options". This is the most detailed and comprehensive picture of the Chinese tax system up to now. Therefore it is one of the essential books for every economist interested in the Chinese tax system. This paper will discuss the fiscal relationship between levels of governments further. The topic of this paper is so comprehensive that I can't concentrate my efforts on a narrow area only. I have to discuss several aspects of fiscal decentralization in China. Before doing so, I will draw a rough picture of the Chinese fiscal system. Parts of it can be recognized in detail in the World Bank mission's report; others are the essential elements of the fiscal system without them no one can understand precisely the real story.


  目录

1. THE BASIC REVENUE RAISING SYSTEM IN CHINA
2. THE BASIC BUDGET EXPENDITURE SYSTEM IN CHINA
3. THE RELATIONSHIP BETWEEN THE ENTERPRISES AND THE GOVERNMENTS


  参考资料

BIBLIOGRAPHY
BAHL, R W, & NATH, S, 1986, PUBLIC EXPENDITURE DECENTRALIZATION IN DEVELOPING COUNTRIES, IN ENVIRONMENT AND PLANNING C: GOVERNMENT AND POLICY, 1986, VOLUME 4, PAGES 405-418, A PION PUBLICATION PRINTED IN GREAT BRITAIN
THE EDUCATION DEPARTMENT OF THE MINISTRY OF FINANCE, 1986, THE CHINESE FISCAL REFORM, BEIJING, BEIJING UNIVERSITY PRESS
THE GENERAL PLANNING DEPARTMENT OF MINISTRY OF FINANCE, 1989, CHINA FINANCE STATISTICS, BEIJING, CHINA FINANCIAL AND ECONOMIC PUBLISHING HOUSE
INTERNATIONAL MONETARY FUND, 1987, GOVERNMENT FINANCE STATISTICS 1987, WASHINGTON D.C., IMF PUBLICATION UNIT
INTERNATIONAL MONETARY FUND, 1987, GOVERNMENT FINANCE STATISTICS 1987, WASHINGTON D.C., IMF PUBLICATION UNIT
PEOPLE'S DAILY NEWS, THE ENTERPRISES ANNEXXING CONTIUNES STABLY IN CHINA PEOPLE'S DAILY OVERSEAS EDITION, 12TH JULY 1990
SHAOCHUN CHANG & JIANJUN YAN, 1990, THE INITIAL TOWNSHIP FINANCE ADMINISTRATIVE SYSTEM FORMED, PEOPLE'S DAILY OVERSEAS EDITION, 30TH JULY 1990
STATE STATISTICS BUREAU PRC, 1985, CHINA URBAN STATISTICS 1985, OXFORD, OXFORD UNIVERSITY PRESS _
STATE STATISTICS BUREAU PRC, 1986a, CHINA URBAN STATISTICS 1986, OXFORD, OXFORD UNIVERSITY PRESS
STATE STATISTICS BUREAU PRC, 1986b, STATISTICS YEARBOOK OF CHINA, OXFORD, OXFORD UNIVERSITY PRESS
THE WORLD BANK, 1988a, CHINA: FINANCE AND INVESTMENT, WASHINGTON D.C., THE WORLD BANK PUBLICATIONS
THE WORLD BANK, 1988b, CHINA: GROWTH AND DEVELOPMENT IN GANSU PROVINCE, WASHINGTON D.C., THE WORLD BANK PUBLICATIONS _
THE WORLD BANK, 1989, CHINA: REVENUE MOBILIZATION AND TAX POLICY ISSUES AND OPTIONS, WASHINGTON D.C., THE WORLD BANK PUBLICATIONS
YINONG TIAN, HUAICHENG XIANG, & FULIN ZHU, 1988, ON THE CHINESE FISCAL SYSTEM REFORM AND MACRO-ADJUSTMENT, BEIJING, CHINA FINANCIAL AND ECONOMIC PUBLISHING HOUSE

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