Tiered and Tax-Based Fiscal System

Author: Lu Hongyou (Compiler)
Publisher:
Publish Date: 2002-01-01
Features: "Fiscal System with Tiered Taxation" adopts a research methodology based on the socialist market economy system and the corresponding process of public finance development. It extensively draws on the standardized and mature experiences of modern market economy countries in managing intergovernmental fiscal relations and establishing or adjusting fiscal systems. The book strives to combine theory with practice, integrating normative analysis with empirical analysis, revealing the theoretical principles and practices inherent in intergovernmental fiscal relations and fiscal systems. This serves to support the deepening of reforms and the improvement of China's tiered taxation fiscal system. The book covers topics such as fiscal system theory and models, the process and objectives of China's fiscal system reform, the division of intergovernmental responsibilities and expenditure responsibilities, intergovernmental tax allocation, and the intergovernmental fiscal transfer payment system.