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Development of Rural Fiscal Administration and Taxation

Part of the Research Series on the Chinese Dream and China’s Development Path book series (RSCDCDP)

Abstract

After more than three decades of reform and opening up, a public fiscal system appropriate to the socialist market economic system built on the principles of social harmony has taken shape. The distributive relationship between the state and rural population reflected by the fiscal and taxation systems has already changed from “taking much and giving little” to “giving much and taking little.” Segregation between rural and urban areas in the provision of public products and services is now transforming into urban–rural integration.

Keywords

  • Fiscal Administration
  • Rural Compulsory Education
  • Agricultural Tax
  • Total Fiscal Expenditure
  • Budget Income

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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  • DOI: 10.1007/978-981-10-5646-8_9
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Notes

  1. 1.

    The baoganzhi system means that local governments all have tax obligations to the central government, determined by central authorities. Although it is sometimes called the “tax rationing system,” in this text I translate it as “flat rate system.”—translator’s note.

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Correspondence to Xiaoshan Zhang .

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© 2018 Springer Nature Singapore Pte Ltd. and Social Sciences Academic Press

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Zhang, X., Li, Z. (2018). Development of Rural Fiscal Administration and Taxation. In: China’s Rural Development Road. Research Series on the Chinese Dream and China’s Development Path. Springer, Singapore. https://doi.org/10.1007/978-981-10-5646-8_9

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