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| Author: | Yang, Bin |
| Title: | Unsymmetrical system of tax division: the reform direction of China's system of tax division (original in Chinese) |
| Journal: | China's Economic Problems (c)
1999 : 2, p.8-16 |
| Index terms: | PUBLIC FINANCE CHINA MANAGEMENT |
| Language: | chn |
| Abstract: | The pursuing of system of tax division is effective to some degree in changing the situation that entrally controlled proportion of state revenue in the total revenue decreases annually. However, there are many defects, because of the one-sidedness in the understanding of this system which is introduced from western countries, also because of the fact that it is based on the all-round contract financial system ith the premise of maintaining regional benefit. We need to eliminate the one-sidedness in the understanding of this system. China's future model of system of tax division should be a unsymmetrical form, in which the centrally controlled taxes account for a main part of total fiscal expenditure. |
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