A Note on the Fiscal Reform in the Present People's Republic of China - Focussing on Local Public Finance under the Market Economy of Socialism in China -
Bibliographic Information
- Other Title
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- 現代中国の財政改革に関する覚書―社会主義市場経済下の地方財政―
- ゲンダイ チュウゴク ノ ザイセイ カイカク ニ カンスル オボエガキ シャカイ シュギ シジョウ ケイザイ カ ノ チホウ ザイセイ
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Abstract
This is a note to treat the fiscal reform in the present People's Republic of China. First I make the general economic survey of People's Republic of China since the beginning of reform and open economic system in 1978 (under the market economy of socialism). Then after reviewing the economic growth, the deficit of central public finance and the regional economic differences in present China, I refer to such fiscal reforms as tax reform and the reform of intergovernmental fiscal relations. In 1994 China introduced 'bunzeisei', a system of tax division between the central and local governments. In present China, however, there is still no law of local autonomy or no competency for flotation of local debt in local governments. So it is very important to secure tax revenue (including the central government) or debt revenue in local governments and to establish the fiscal adjustment system between central and local finance.
Journal
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- 岡山大学経済学会雑誌
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岡山大学経済学会雑誌 30 (3), 25-56, 1999-03-10
岡山大学経済学会
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Details 詳細情報について
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- CRID
- 1390009224548825472
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- NII Article ID
- 110000129947
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- NII Book ID
- AN00032897
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- ISSN
- 03863069
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- NDL BIB ID
- 4697688
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- Text Lang
- ja
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- Data Source
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- JaLC
- IRDB
- NDL
- CiNii Articles