Research on Fiscal System Reform Issues

Author: Sun Kai
Publisher:
Publish Date: 2004-08-01
Features: This research consists of six chapters. In Chapter 1, it focuses on analyzing the policy measures and achievements of the fiscal system reform under the tax-sharing system, pointing out the main problems in the current fiscal system. Chapter 2 primarily conducts comparative research, including a comparative analysis of the division of powers and expenditures, tax divisions, and fiscal transfer payment systems in several representative countries, and concludes with experiences and practices worth referencing. Chapter 3 explores certain theoretical issues of the fiscal system from a qualitative research perspective, examining the relationship between the scope of public goods and fiscal systems, as well as theories and doctrines related to the division of powers, tax divisions, and intergovernmental transfer payments. Chapter 4 focuses on the scientific boundary issues of the division of powers and expenditure scope during the fiscal system reform process, including research on how to transform government functions, adjust the scope of fiscal supply, and reasonably divide the powers and expenditures between different levels of government. It also appropriately discusses the issue of local fiscal levels. Chapter 5 emphasizes the scientific division of taxes, including the reconstruction of the central and local tax systems and the clarification of tax authority division relationships between different levels of government. In the sixth chapter of the research, it studies the establishment of a standardized fiscal transfer payment system, primarily analyzing the reform goals and principles of the fiscal transfer payment system, the basic policy orientation for improving the fiscal transfer payment system, and the design of a standardized fiscal transfer payment system. In this project, we employed multiple research methods, including: combining normative and empirical analysis, which not only describes the actual operation of China's fiscal system but also explores several theoretical issues of the tax-sharing system reform; using comparative analysis methods, selecting several representative countries to introduce and compare relevant content on issues such as expenditure division, tax division, and intergovernmental transfer payments, and summarizing learnable and reference-worthy practices to facilitate China's fiscal system reform.