Evolution of Central-local Fiscal Relations in China

摘要：

From 1949 to 1979, under the centralized planned economy, the central government had comprehensive power to control local governments in terms of all fiscal policies. After embarking on the open-door reform, revenue contract system was replaced by a fiscal planned system,whose key feature was to constitute of central fixed taxes, local fixed taxes and shared taxes. This led to a weakening of the fiscal ability of central government. In order to raise these two ratios and to enhance central government fiscal authority, a tax-sharing system was introduced in 1994. For the first time, tax collection was administered separately according to rules of tax sharing system. More importantly, the tax-sharing formula was built the base of a rulebased system which included a mix of tax assignments and tax sharing. Under the tax sharing system, the central government collected more revenues and recentralized fiscal system once again.

关键词： Fiscal relation Evolution Central government Local government China

作者: WANG Zhi-hui FEI Yu

作者单位: School of Public Management, Yunnan University of Finance and Economics, P.R. China, 650221 School of Statistics & Mathematics, Yunnan University of Finance and Economics,P.R. China, 650221

会议类型: 国际会议

会议名称: 2012 International Conference on Public Administration(8th)(2012年公共管理国际会议 ICPA)

会议地点: 印度海德拉巴

会议语种:英文

页码: 418-422

在线出版日期: 2012-10-25（万方平台首次上网日期，不代表论文的发表时间）