Methodological Basis of the Index System

Abstract

After establishing the basic framework of public finance construction index system, how to quantitatively analyze the status of various levels and various factors naturally becomes the focus of the research.

Appendices

Appendix 4.1 Public Finance Construction Questionnaire (Government, Public Institutions)

Q1 How satisfied are you with the current government in maintaining normal operation of the market economy?

(0 = very dissatisfied, 10 = very satisfied) __________

Q2 How satisfied are you with the current protection of taxpayers’ rights (e.g. legislative hearing right, tax-deductible application right, equal treatment right etc.)?

(0 = very dissatisfied, 10 = very satisfied) __________

Q3 Do you think current fiscal system reform measures (centralized treasury payment, department budget reform etc.) are close to your unit?

(0 = not at all, 10 = very close) __________

Q4 What do you think is the current level of being supervised when government and financial sector are conducting fiscal revenue and expenditure activities?

(0 = completely unsupervised, 10 = subject to strict supervision) ___________

Q5-1 What do you think is the role played by the National People’s Congress and local people’ s congresses in fiscal revenue and expenditure?

(0 = no effect at all, 10 = play its due role) ___________

Q5-2 What do you think is the role of courts and procuratorates in supervising government revenue and expenditure?

(0 = no effect at all, 10 = play its due role) ___________

Q6What do you think is the current level of supervision of financial funds in your organization?

(0 = no supervision, 10 = being strictly supervised) ____________

Q7-1 Does your department has administrative fees?

1 Yes

2 Not implemented—Jump to Q8

Q7-2 What do you think is the current level of supervision of your organization in the process of collecting administrative fees?

(0 = no supervision, 10 = being strictly supervised) __________

Q8 Which of the following department do you think plays the most important role in supervising the financial revenue and expenditure activities in your organization?

(1 = internal supervision in the organization, 2 = supervision of the financial sector, 3 = supervision of budget and local peoples’ congresses, 4 = supervision of the judiciary, 5 = supervision of media and public) _____________

Q9 What do you think is the level of transparency of the financial revenue and expenditure information of the city?

(0 = very low, 10 = very high) ____________

Q10 What do you think of the media coverage and report frequency of financial revenue and expenditure activities (e.g. revision of tax laws, introduction of new charge policies, structure of fiscal expenditures, method of decision-making etc.)?

(0 = not reported at all, 10 = very frequent) _____________

Q11 What so you think is the extent to which public opinion and media influence various financial activities (e.g. taxation, flow of fiscal expenditure etc.)?

(0 = no influence at all, 10 = very strong influence) _____________

Q12 what do you think is the government’s response to various financial and taxation issue?

(0 = no response at all, 01 = very timely) ___________

Q13 From your organization’s perspective, do you think current financial fund allocation process is reasonable?

(0 = very unreasonable, 10 = very reasonable) ____________

Q14 From your organization’s perspective, do you think the current financial funds allocation results in various government departments are reasonable?

(0 = very reasonable, 10-very unreasonable) ____________

Q15 From your organization’s perspective, what do you think is the current equalization level of local government departments in terms of staff welfare and admin funds?

(0 = very big differences, 10 = no difference at all) ___________

Q16 what do you think is the gap between the financial funds received by your organization and the funds required to fulfil its statutory responsibilities?

(0 = wide gap, difficult to fulfil responsibilities, 10 = no gap, able to completely fulfil responsibilities) _____________

Q17 If your organization thinks there are problems in financial funds allocation, which of the following department will be your first consideration to report?

(1 = local finance departments, 2 = local people’s congress or standing committee, 3 = higher authority, 4 = local government leadership, 5 = do not report at all) _____________

Q18 What do you think about the responses of relevant department on the financial revenue and expenditure problems reported by your organization?

(0 = no response at all, 10 = timely response) ____________

Q19-1 Do you think which level of government should be directly responsible for compulsory education?

(1 The central government

2 Provincial government

3 Prefectural-level city government

4 County and city government

5 Town and community office) _____________

Q19-2 Do you think which level of government should be directly responsible for healthcare?

(1 The central government

2 Provincial government

3 Prefectural-level city government

4 County and city government

5 Town and community office) _____________

Q19-3 Do you think which level of government should be directly responsible for social security (unemployment, elderly care, sickness, injury, maternity, etc.)?

(1 The central government

2 Provincial government

3 Prefectural-level city government

4 County and city government

5 Town and community office) _____________

Q20 Can you accept local (e.g. Prefectural-level city) People’s Congress has the power of introducing new tax and abolition of old tax?

(0 = completely unacceptable, 10 = fully acceptable)__________

(the extent to which can accept local People’s Congress having the right to impose new tax)

Q21-1 What do you think about the taxpayers’ burden right now?

(0 = very heavy, 10 = very light) ___________

Q21-2 What do you think about the fairness of distribution of tax burden among all kinds of taxpayers (including individuals and legal representatives)

(0 = very unfair, 10 = very fair) ____________

Q22 From your organization’s perspective, how satisfied are you with local public infrastructures (e.g. railways, airports, highways etc.)?

(0 = very dissatisfied, 10 = very satisfactory) _____________

(satisfactory with public infrastructures)

Q23 From your organization’s perspective, how satisfied are you with local municipal infrastructures (e.g. water, gas, municipal roads etc.)?

(0 = very dissatisfied, 10 = very satisfactory) _____________

(satisfactory with municipal infrastructures)

Q24 How satisfied are you with government’s investments on higher education and researches?

(0 = very dissatisfied, 10 = very satisfactory) _____________

(satisfactory with investments on higher education and researches)

Q25 From your organization’s perspective, how satisfied are you with local social securities (e.g. pension, unemployment, sick, work injury, birth etc.)?

(0 = very dissatisfied, 10 = very satisfactory) _____________

(satisfactory with social securities)

Q26 From your organization’s perspective, what is your overall satisfactory level with local government’s services?

(0 = very dissatisfied, 10 = very satisfactory) _____________

(Satisfactory with government administrative services)

Q27 How satisfied are you with local environmental protection?

(0 = very dissatisfied, 10 = very satisfactory) ____________

(Satisfaction with environmental protection)

Q28 What is your satisfaction level with the local law and judicial services?

(0 = very dissatisfied, 10 = very satisfactory) ______________

Appendix 4.2 Public Finance Construction Questionnaire (Enterprise)

Q1 How satisfied are you with the current government in maintaining normal operation of the market economy?

(0 = very dissatisfied, 10 = very satisfied) __________

Q2 How satisfied are you with the current protection of taxpayers’ rights (e.g. legislative hearing right, tax-deductible application right, equal treatment right etc.)?

(0 = very dissatisfied, 10 = very satisfied) __________

Q3 Do you think current government financial revenue and expenditures are close to your unit?

(0 = not at all, 10 = very close) __________

Q4 What do you think is the current level of being supervised when government and financial sector are conducting fiscal revenue and expenditure activities?

(0 = completely unsupervised, 10 = subject to strict supervision) ___________

Q5-1 What do you think is the role played by the National People’s Congress and local people’ s congresses in fiscal revenue and expenditure?

(0 = no effect at all, 10 = play its due role) ___________

Q5-2 What do you think is the role of courts and procuratorates in supervising government revenue and expenditure?

(0 = no effect at all, 10 = play its due role) ___________

Q6 Do you think tax authorities and tax collects are collecting taxes according to laws?

(0 = not according to laws, 10 = completely according to laws) ____________

Q7In the event of tax disputes, will your organization solve the problem through administrative reconsideration (administrative reconsideration means complaining to higher tax authorities)?

(0 = not at all, 10 = without hesitation) ______________

Q8 In the event of tax disputes, will your organization go through administrative litigation proceedings (administrative litigation means proceedings to people’s court with the tax authorities as defendant) to solve the problem?

(0 = not at all, 10 = without hesitation) _______________

Q9 What do you think is the level of transparency of the financial revenue and expenditure information of the city?

(0 = very low, 10 = very high) ____________

Q10 How convenient do you think it is to receive financial revenue and expenditure information through channels (e.g. TV, newspaper, internet, radio, Mayer public phone etc.)?

(0 = very inconvenient, 10 = very convenient) _____________

Q11-1 From your organization’s perspective, are you paying attention to financial revenue activities (e.g. tax law revision, government release new charge policy)?

(0 = not concerned 10 = very concerned) _____________

Q11-2 From your organization’s perspective, are you concerned about financial expenditure activities (e.g. financial expenditure structure, decision-making method etc.)?

(0 = not concerned, 10 = very concerned) _____________

Q12 What do you think of the media coverage and report frequency of financial revenue and expenditure activities (e.g. revision of tax laws, introduction of new charge policies, structure of fiscal expenditures, method of decision-making etc.)?

(0 = not reported at all, 10 = very frequent) _____________

Q13 What so you think is the extent to which public opinion and media influence various financial activities (e.g. taxation, flow of fiscal expenditure etc.)?

(0 = no influence at all, 10 = very strong influence) _____________

Q14 If you have opinions or suggestions on public facilities (such as schools, hospitals, road construction) in your area, is your organization willing to report directly to relevant government departments or local people’s congresses?

(0 = not at all, 10 = very willing) ______________

Q15 If you have opinions or suggestions on government’s tax policy or charges standard, is your organization willing to reflect these views or recommendations to the government through non-governmental organizations, such as industry associations?

(0 = not at all, 10 = very willing) _____________

Q16 If you have any comments or suggestions on the government revenue and expenditure activities, do you know how to reflect these views or suggestions to the Government?

(0 = totally unaware, 10 = very well aware) _____________

Q17 Do you think relevant government departments respond to various types of financial and tax issues in a timely manner?

(0 = no response at all, 10 = very timely) _____________

Q18-1 Do you think which level of government should be directly responsible for compulsory education?

(1 The central government

2 Provincial government

3 Prefectural-level city government

4 County and city government

5 Town and community office) _____________

Q18-2 Do you think which level of government should be directly responsible for healthcare?

(1 The central government

2 Provincial government

3 Prefectural-level city government

4 County and city government

5 Town and community office) _____________

Q18-3 Do you think which level of government should be directly responsible for social security (unemployment, elderly care, sickness, injury, maternity, etc.)?

(1 The central government

2 Provincial government

3 Prefectural-level city government

4 County and city government

5 Town and community office) _____________

Q19 Can you accept local (e.g. Prefectural-level city) People’s Congress has the power of introducing new tax and abolition of old tax?

(0 = completely unacceptable, 10 = fully acceptable)__________

(the extent to which can accept local People’s Congress having the right to impose new tax)

Q20-1 What do you think about the taxpayers’ burden right now?

(0 = very heavy, 10 = very light) ___________

Q20-2 What do you think about the fairness of distribution of tax burden among all kinds of taxpayers (including individuals and legal representatives)

(0 = very unfair, 10 = very fair) ____________

Q21 Do you think it is reasonable for the government to charge various kinds of expenses (such as sewage charges, pensions paid by enterprises, unemployment insurance, etc.) to the enterprises?

(0 = fundamentally unreasonable, 10 = very reasonable) _____________

Q22 From your organization’s perspective, how satisfied are you with local public infrastructures (e.g. railways, airports, highways etc.)?

(0 = very dissatisfied, 10 = very satisfactory) _____________

(satisfactory with public infrastructures)

Q23 From your organization’s perspective, how satisfied are you with local municipal infrastructures (e.g. water, gas, municipal roads etc.)?

(0 = very dissatisfied, 10 = very satisfactory) _____________

(satisfactory with municipal infrastructures)

Q24 How satisfied are you with government’s investments on higher education and researches?

(0 = very dissatisfied, 10 = very satisfactory) _____________

(satisfactory with investments on higher education and researches)

Q25 From your organization’s perspective, how satisfied are you with local social securities (e.g. pension, unemployment, sick, work injury, birth etc.)?

(0 = very dissatisfied, 10 = very satisfactory) _____________

(satisfactory with social securities)

Q26 From your organization’s perspective, what is your overall satisfactory level with local government’s services?

(0 = very dissatisfied, 10 = very satisfactory) _____________

(Satisfactory with government administrative services)

Q27 How satisfied are you with local environmental protection?

(0 = very dissatisfied, 10 = very satisfactory) ____________

(Satisfaction with environmental protection)

Q28 What is your satisfaction level with the local law and judicial services?

(0 = very dissatisfied, 10 = very satisfactory) ______________

Appendix 4.3 Public Finance Construction Questionnaire (Residents)

Q1 How satisfied are you with the general condition of the local public facilities (such as railways, airports, highways, etc.)?

(0 = very dissatisfied, 10 = very satisfactory) _____________

Q2 How satisfied are you with the city’s municipal infrastructure (such as water, electricity, gas, municipal roads, etc.)?

(0 = very dissatisfied, 10 = very satisfactory) _____________

Q3 What is your level of satisfaction with the state of compulsory education?

(0 = very dissatisfied, 10 = very satisfactory) _____________

Q4 How satisfied are you with the current government investment in higher education and research?

(0 = very dissatisfied, 10 = very satisfactory) _____________

Q5 How satisfied are you with the social security situation in the city (including pension, unemployment, illness, work injury, birth, etc.)?

(0 = very dissatisfied, 10 = very satisfactory) _____________

Q6 What is your overall satisfaction with government services?

(0 = very dissatisfied, 10 = very satisfactory) _____________

Q7 How satisfied are you with the city’s environmental protection?

(0 = very dissatisfied, 10 = very satisfactory) _____________

Q8 How satisfied with the city’s law and order and judicial services?

(0 = very dissatisfied, 10 = very satisfactory) _____________

Q9-1 Do you think the price of local water supply, gas, electricity, communication and park tickets are reasonable?

(0 = completely unreasonable, 10 = very reasonable) ____________

Q9-2 Is the hearing system implemented for the price adjustment of city tap water, gas, electricity, communications and park tickets?

1 Implemented

2 Not implemented—Jump to Q10-1

3 I don’t know—Jump to Q10-1

Q9-3 Do you think the hearing system for price of water, gas, electricity, communications, park tickets, etc. can reflect your request?

(0 = not reflected at all, 10 = fully reflected) _______________

Q10-1 Do you think the current medical insurance designated hospital can meet your medical needs?

(0 = completely unable to meet, 10 = able to fully meet) ____________

Q10-2 Do you think the self-payment ratio for medical expense is reasonable?

(0 = very unreasonable, 10 = very reasonable) ______________

Q11-1 Do you think which level of government should be directly responsible for compulsory education?

(1 The central government

2 Provincial government

3 Prefectural-level city government

4 County and city government

5 Town and community office) _____________

Q11-2 Do you think which level of government should be directly responsible for healthcare?

(1 The central government

2 Provincial government

3 Prefectural-level city government

4 County and city government

5 Town and community office) _____________

Q11-3 Do you think which level of government should be directly responsible for social security (unemployment, elderly care, sickness, injury, maternity, etc.)?

(1 The central government

2 Provincial government

3 Prefectural-level city government

4 County and city government

5 Town and community office) _____________

Q12 How satisfied are you with the current protection of consumer rights?

(0 = very dissatisfied, 10 = very satisfactory) ___________

Q13 How satisfied are you with the current protection of taxpayers’ rights (e.g., legislative hearing, tax-deductible applications, equal treatment, etc.)?

(0 = very dissatisfied, 10 = very satisfactory) ____________

Q14-1 Do you think of current government taxation and charge policies (such as personal income tax, fuel tax reform, property tax reform, value-added tax transformation, government administrative fees) is close to your personal interests?

(0 = not at all, 10 = very close) ______________

Q14-2 Do you think the government’s current fiscal expenditure policies (such as education, medical care, pension and public facilities expenditure) is close to your personal interests?

(0 = not at all, 10 = very close) ______________

Q15-1 What do you think is the current level of supervision of government and financial sector in conducting fiscal revenue and expenditure activities?

(0 = government’s fiscal revenue and expenditure behaviour is completely unsupervised, 10 = government’s fiscal revenue and expenditure behaviour is subject to strict supervision) ______________

Q15-2 What do you think is the role played by the National People’s Congress and local People’s Congresses in fiscal revenue and expenditure?

(0 = no effect at all, 10 = play its due role) ____________

Q15-3 What do you think is the role of courts and procuratorates in monitoring the fiscal revenues and expenditures of government employees?

(0 = no effect at all, 10 = play its due role) ____________

Q16 What do you think is the level of transparency of current fiscal revenue and expenditure information?

(0 = very low, 10 = very high) ______________

Q17 Do you think it is convenient to obtain fiscal revenue and expenditure information from various channels (such as TV, newspaper, network, radio, Mayer public telephone, etc.)?

(0 = very inconvenient, 10 = very convenient) ____________

Q18-1 Are you concerned about financial revenue activities (such as the revision of tax law, the introduction of new government charging policy, etc.)?

(0 = not at all concerned, 10 = very concerned) ____________

Q18-2 Are you concerned about financial expenditure activities (such as the amount of financial funds invested in education, medical treatment and social security)?

(0 = not at all concerned, 10 = very concerned) _____________

Q19 What do you think about the reporting frequency of media on fiscal revenue and expenditure matters (such as the tax law amendments, government introducing new charging policy, the amount of financial funds invested in education, medical care, social security, etc.)?

(0 = not reported at all, 10 = very frequent) _____________

Q20 What do you think is the extent to which public opinion and media influence various financial behaviours (such as taxation, the flow of fiscal expenditure, etc.)?

(0 = no impact at all, 10 = strong influence) _____________

Q21 If you have opinions or suggestions on public facilities (such as schools, hospitals, road construction) in your area, is your organization willing to report directly to relevant government departments or local people’s congresses?

(0 = not at all, 10 = very willing) ______________

Q22 If you have opinions or suggestions on public facilities (such as schools, hospitals, road construction) in your area, is your organization willing to report to government through organization, property owners’ committee or other organizations?

(0 = not at all, 10 = very willing) ______________

Q23 If you have any comments or suggestions on the government revenue and expenditure activities, do you know how to reflect these views or suggestions to the Government?

(0 = totally unaware, 10 = very well aware) _____________

Q24 Do you think relevant government departments respond to the various problems (such as municipal facilities, government fees, public works quality, water and electricity pricing) reported by the residents in a timely manner?

(0 = no response at all, 10 = very timely) _____________

Q25 Can you accept the People’s Congress has the right to introduce new taxes and waive existing taxes?

(0 = completely unacceptable, 10 = fully acceptable) ______________

Q26-1 What do you think about current taxpayer’s tax burden?

(0 = very heavy, 10 = very light) _______________

Q26-2 What do you think about the fairness of distribution of tax burden for various types of taxpayers (including natural persons and legal representatives)?

(0 = very unfair, 10 = very equitable) _______________

Q27 How satisfied are you with the current government in maintaining the normal operation of the market economy?

(0 = very dissatisfied, 10 = very satisfactory) ______________