Study on the Relationship Between Central and Local Finance --Based on the Perspective of Tax-sharing System

  • Xiuwei Liu
DOI: https://doi.org/10.53555/bm.v2i8.1340
Keywords: Financial, Central, Local, Tax-sharing reform

Abstract

the Tax-sharing reform as an important reform of China's financial filed, which has had a huge impact on the Central and Local fiscal revenue in China . This article first discusses the developments of the financial relationship between the Central and Local before and after the founding of China ,and then briefly reviews the content of tax-sharing system, and finally analyzes the effectiveness of tax-sharing system and the existing shortcomings.

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Author Biography

Xiuwei Liu

School of Public Affairs and Law,Southwest Jiaotong University,Chengdu 610031,P.R.China

References

Yang Zheng. China's Central and local fiscal relationship from theancient history of Chinato the republic of China[j]. Tangshan vocational and technical college, 2012,01:59-64+78.

Lou Jiwei. Establishing a modern financial system is the inheritance and reconstruction of the existing tax system [j]. Economic researchreference, 2015,06:11-12.

Wang Ming, Cai Changda. Analysis of tax-sharing system and future prospects [j]. Probe into modern economics, 2014,02:38-42.

Zhou Feizhou. Tax-sharing decade: System and effect[j]. Social Sciences in China, 2006,06:100-115+205.00.10.20.30.40.50.60.70.81988199019921994199619982000200220042006The proportion of central expenditureThe proportion of subsidies for local expenditure

Published
2016-08-31
How to Cite
Liu, X. (2016). Study on the Relationship Between Central and Local Finance --Based on the Perspective of Tax-sharing System. IJRDO - Journal of Business Management, 2(8), 10-16. https://doi.org/10.53555/bm.v2i8.1340
Issue
Vol. 2 No. 8 (2016): IJRDO - Journal of Business Management
Section
Articles

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