search query: @author Liu, Yingqiu / total: 10
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| Author: | Liu, Yingqiu |
| Title: | Public finance: deep-level contemplation on reform of China's financial system (original in Chinese) |
| Journal: | Economic Research Journal (c)
1996 : 8, p.12-17, 30 |
| Index terms: | PUBLIC FINANCE CHINA |
| Language: | chi |
| Abstract: | Nowadays, the "negative proportionate" between sources of public revenue and targets of expenditure is becoming increasingly obvious, to the detriment of efficiency of operation of macro economy to some extent. Dwindling budgeted revenue and expanding extra-budgetary revenue not only weaken the central government's capability for macro control, but harm the normal operation of macro economy. Deepened reform makes it necessary to levy impartial taxes, favor key sectors unified control over extra-budgetary revenue and expenditure, impose taxes by law, and strictly implement the rules that financial administrations at each level should "see about revenue and expenditure themselves", "have the surplus to themselves" and "make up for extra-budgetary spending themselves". |
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