Theoretical and Positive Analysis about the Reason of the Decrease of Proportion of Local Tax Revenue in China

摘要：

After the reform of the system of dividing taxes, the proportion of tax revenue in fiscal revenue of local governments in China decreased obviously. The reason of this phenomenon very complicated. The centralization of the system of dividing tax is an important reason. This can be demonstrated by empirical analysis. If we want to prevent the decrease of the proportion of tax revenue of local governments, we should decrease the centralization degree of the dividing tax system, make the system keep relative stabilization and srengthen the supervision of local peoples congress to local governments.

关键词： the system of dividing tax tax revenue decrease of proportion

作者: LI Sen CONG Rong MA Xiaoyan

作者单位: Shandong Finance University, Jinan, Shandong, P.R.China, 250014

会议类型: 国际会议

会议名称: The 3rd International Institute of Statistics & Management Engineering Symposium(2010 国际统计与管理工程研讨会 IISMES)

会议地点: 威海

会议语种:英文

页码: 434-437

在线出版日期: 2010-07-24（万方平台首次上网日期，不代表论文的发表时间）