Research on China's Tax Sharing Fiscal System

Author: Zhao Yunqi
Publisher:
Publish Date: 2005-05-01
Features: The overall structure of this book is quite broad, focusing on the hot issues of the current fiscal system under the tax-sharing division. It reviews its past, predicts its future, and comprehensively discusses the emergence, changes, and development of China's tax-sharing fiscal system. Additionally, it presents the long and winding, complex yet magnificent history of China's tax-sharing system from ancient to modern times. In terms of structure design, it uses the review as a prologue, centers on the current tax-sharing system issues, conducts overall analysis, and unfolds layer by layer with emphasis on key points and clear logic. In research methods, in addition to using conventional approaches such as comparison, measurement, and empirical analysis, it organically combines methods of fiscal history research with fiscal science research: on one hand, using modern economic and fiscal theories and methods to analyze historical fiscal issues; on the other hand, using economic and fiscal history research methods to analyze and examine modern fiscal economic issues, injecting vitality into the study of historical problems and adding depth to the study of real-world issues. In terms of research style, it combines theoretical depth with empirical analysis; the suggestions proposed for some issues emphasize operability, and in many aspects of its analysis and research, it presents innovative and unique perspectives.