haku: @indexterm TAX REFORM / yhteensä: 104
viite: 87 / 104
| Tekijä: | Xu, Jianguo |
| Otsikko: | Several theoretical issues about restructuring local tax system of China (original in Chinese) |
| Lehti: | Journal of Zhongnan University of Finance and Economics (c)
1993 : 6, p.80-89 |
| Asiasana: | TAX REFORM REGIONAL DEVELOPMENT ECONOMIC THEORY CHINA |
| Kieli: | chi |
| Tiivistelmä: | In the socialist market economy, the rationalization and normalization of the functional scope and administrative behavior of local governments depend in large degree on the facts whether they are based on scientific local tax system and whether a financial system of share tax appropriate to Chinese characteristics is established. The basic guideline for restructuring local tax system is to integrate the transformation of local government functions with that of local tax functions, to handle properly the relations between the separations of economic power and administrative power in the period of transformation, and to reinforce the macro-adjustment function of the central finance. |
SCIMA