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- W2364993860 abstract "China′s enforcement of tax sharing system is to adapt to the macro-environment of politics, economy and finance. It is a sure outcome and correct choice. The implementation of tax sharing system in 1994 divided the fiscal power between the central and local governments. It was hoped that the problem of fiscal power distribution would be solved by deepening the reform step by step. More than one decade has passed, and there is no essential progress of the tax-sharing reform at the sub-provincial level. As a result the negative effect of non-standard operation has been magnified. The reform can deepen no longer, because it encounters the problems which can′t be solved within the current system. To solve the problems, we need to innovate a new system, that is, to transform the five-level pattern of governments and public finance into the three-level pattern. The reform direction of China′s tax sharing system is three-tier pattern of governments, public finance and tax-sharing at central, provincial and county levels. It will help solve various deep-seated problems in the systems of Chinese governments and public finance." @default.
- W2364993860 created "2016-06-24" @default.
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- W2364993860 date "2006-01-01" @default.
- W2364993860 modified "2023-09-23" @default.
- W2364993860 title "Reverse Thinking on How to Solve the Problems of Tax-Sharing System Reform——Three Levels of Government, Three Levels of Finance and Three Levels of Taxes" @default.
- W2364993860 hasPublicationYear "2006" @default.
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