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Relationship between the Central Government and Local Governments of Contemporary China pp 37–55Cite as

Tax-Sharing System

Part of the Social Development Experiences in China book series (SODEEXCH)

Abstract

The tax-sharing system carried out by the central government in 1994 may be regarded as a blanket dismissal of the fiscal responsibility system. As a brand-new fiscal reform, it not only embodied the efforts made by the central government to adjust its relationship between local governments and enterprises, but also its attempt to thoroughly transform direct governmental economic intervention into a comprehensive socialist market economy.

Keywords

  • Local Government
  • Central Government
  • Transfer Payment
  • Fiscal Revenue
  • Local Revenue

These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Authors and Affiliations

  1. Peking University, Beijing, China

    Feizhou Zhou

  2. Land Renovation Center, Beijing, China

    Mingzhi Tan

Authors
  1. Feizhou Zhou
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  2. Mingzhi Tan
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Correspondence to Feizhou Zhou .

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© 2017 Springer Nature Singapore Pte Ltd. and China Social Sciences Press

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Zhou, F., Tan, M. (2017). Tax-Sharing System. In: Relationship between the Central Government and Local Governments of Contemporary China. Social Development Experiences in China. Springer, Singapore. https://doi.org/10.1007/978-981-10-4388-8_3

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  • DOI: https://doi.org/10.1007/978-981-10-4388-8_3

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  • Publisher Name: Springer, Singapore

  • Print ISBN: 978-981-10-4387-1

  • Online ISBN: 978-981-10-4388-8

  • eBook Packages: Social SciencesSocial Sciences (R0)

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