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| Tekijä: | Ma, Shuanyou |
| Otsikko: | On perfecting fiscal balance system of China's intergovernments (original in Chinese) |
| Lehti: | Reform of Economic System (c)
1999 : 2, p.19- |
| Asiasana: | PUBLIC FINANCE CHINA |
| Kieli: | chn |
| Tiivistelmä: | After examining the shortcomings of the current intergovernments' fiscal transfer payment system in China, the author points out that intergovernments fiscal balance system is the core of the transfer payment system. The balance mode should be mainly from north to south while a criss-cross network. The key to the intergovernment's fiscal transfer payment balance is calculating the quantity which can be used in transfer payment after determining the various regions' standard incomes and payments. If we want to establish a standard intergovernments' fiscal balance system, we must increase the central financial disposable income, and the ways are as follows: first, perfect the division tax system. Second, reform the current transfer payment system. Third, change the tax policies. And finally, pay attention to the non-tax income. |
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