| Author: | Ma, Shuanyou |
| Title: | Non-revenue:international comparaison and reference (original in Chinese) |
| Journal: | Management World (c)
1999 : 2, p.67-75 |
| Index terms: | INCOMES PUBLIC FINANCE CHINA |
| Language: | chn |
| Abstract: | Some countries of federalism practice finance by three levels:central (federal), state (provincial) and local levels. Through the analysis on the scale and increase of non-revenue in such countries and how they depend on non-revenue, the basic ideological line is proposed to reform China's non-revenue: (1)to strictly sustain the increase of non-revenue; to make efforts to fully exploit potentialities of the collection and the management of taxes; to increase the virtually effective tax rate while the nominal burden of taxation remains the same.(2)to improve the structure of non-revenue; to realize the pluralization of non-revenue, especially to cultivate double-main-body non-revenue.(3)to lower the degree to which the government depends on non-revenue and reduce the percentage of non-revenue in government's income. |
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