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| Author: | Wang, Zhuo |
| Title: | Comments on achievements and problems of fiscal levy reform (original in Chinese) |
| Journal: | Reform of Economic System (c)
1994 : 4, p.17-21 |
| Index terms: | TAXATION FISCAL POLICY CHINA |
| Language: | chi |
| Abstract: | The fiscal levy reform in China achieved great successes and thus ensured the increases of the national revenue keeping much higher than that of the local level, bringing about system standardization of the relationship between central and local distribution, integrating the tax revenue and stopping up the losses of fiscal resources. In the meanwhile, it brought some other problems of strangling the industrialization primitive accumulation mechanism, strangling the enterprises primitive accumulation mechanism and inhibiting the initiative of carrying forward industrialization by local authorities. Therefore, China should adjust the distribution proportion of the increment tax between national revenue and local revenue, and should not abolish the taxation reducing and remitting rights for local authorities. |
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