現代中国の財政改革に関する覚書―社会主義市場経済下の地方財政―

DOI 機関リポジトリ Web Site

書誌事項

タイトル別名
  • A Note on the Fiscal Reform in the Present People's Republic of China - Focussing on Local Public Finance under the Market Economy of Socialism in China -
  • ゲンダイ チュウゴク ノ ザイセイ カイカク ニ カンスル オボエガキ シャカイ シュギ シジョウ ケイザイ カ ノ チホウ ザイセイ

この論文をさがす

抄録

This is a note to treat the fiscal reform in the present People's Republic of China. First I make the general economic survey of People's Republic of China since the beginning of reform and open economic system in 1978 (under the market economy of socialism). Then after reviewing the economic growth, the deficit of central public finance and the regional economic differences in present China, I refer to such fiscal reforms as tax reform and the reform of intergovernmental fiscal relations. In 1994 China introduced 'bunzeisei', a system of tax division between the central and local governments. In present China, however, there is still no law of local autonomy or no competency for flotation of local debt in local governments. So it is very important to secure tax revenue (including the central government) or debt revenue in local governments and to establish the fiscal adjustment system between central and local finance.

収録刊行物

詳細情報 詳細情報について

問題の指摘

ページトップへ