China Fiscal Theory Frontier III

Author: Liu Rongcang, Zhao Zhiyun
Publisher:
Publish Date: 2003-12-01
Features: Fiscal policy is a crucial tool for national macro-control and the fundamental path to promote coordinated economic and social development. Major issues such as China's fiscal policy, fiscal structure, tax scale, and tax system reform have long been subjects of continuous exploration by the Chinese government, yet remain unresolved. The publication of this book provides a scientific basis and decision-making reference for addressing these issues, while also offering a reliable guarantee for promoting the sustainable development of the national economy and the comprehensive progress of social undertakings. It conducts theoretical discussions on hot topics in China's fiscal field, covering areas such as fiscal policy, fiscal structure, public expenditure and public risks, investment direction and priorities, reforms in the pension and social security system, the scale and legal framework of taxation, transfer payment systems, reflections on the reform of county-level fiscal systems, research on national debt, and comparative analyses of domestic and foreign treasury management systems. Target Audience: Leaders and professionals in high-level government decision-making departments, leaders and practitioners in economic and financial sectors, scholars in financial theory, faculty and students of economics and finance programs in comprehensive universities and graduate schools across the country, as well as faculty and students in fiscal and financial colleges nationwide.