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ID 41546
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Title Alternative
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 -
Author
Sakamoto, Chuji
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.
Note
論説 (Article)
Published Date
1999-03-10
Publication Title
岡山大学経済学会雑誌
Publication Title Alternative
Okayama Economic Review
Volume
volume30
Issue
issue3
Publisher
岡山大学経済学会
Publisher Alternative
The Economic Association of Okayama University
Start Page
25
End Page
56
ISSN
0386-3069
NCID
AN00032897
Content Type
Journal Article
language
日本語
File Version
publisher
Refereed
True
Eprints Journal Name
oer