Two decades of tax-sharing system reform in China:a comparative study

作     者：Bai Yanfeng Wang Kai 

作者机构：Finance InstituteCentral University of Finance and EconomicsBeijingChina 

出 版 物：《China Finance and Economic Review》 (中国财政与经济研究（英文）)

年 卷 期：2015年第4卷第1期

页      面：116-129页

学科分类：02[经济学] 0202[经济学-应用经济学] 020203[经济学-财政学（含∶税收学）] 

基　　金：Fund Project:the support plan of the Ministry of Education on talents in the new century(NCET-11-0748) the major projects of the Ministry of Education,humanities and social science research:“the study on tax reform risk”(11JJD790037) the project of Beijing Philosophy and Social Sciences:“the feasibility analysis on the congestion tax levy in capital region and carbon tax”(13JGB122) Youth Innovation Team of Central University of Finance and Economics:“study on energy financial issues in the construction of ecological civilization in China”(011650313010/001) Graduate research innovation fund project in the Central University of Finance and Economics and project supported by ZHONGCAI-PENGYUAN Local Finance Investment and Funding Research Institute 

主　　题：tax-sharing reform tax structure medium-term fiscal planning 

摘      要：Two decades have passed since the Tax-sharing System Reform began in *** discuss deep-seated problems in the financial management *** contend that from the point of fiscal relations among different levels of government,the marked decline of the central government’s fiscal revenue as a share of the national total indicates that the macroeconomic regulation and control function of the central government has weakened;from the point of the form of fiscal revenue,the constant downward trend of the proportion of the tax revenue indicates that the old problem of excessive types of fiscal revenue forms have reappeared;from the perspective of tax structure,although the proportion of direct taxes has grown,turnover tax continues to account for the majority of tax revenue and the unbalanced dual-subject tax system has changed little,which indicates China’s tax structure has brought about *** believe that China’s tax reform should be incorporated into the medium-term fiscal planning in order to solve deep-seated problems in operation of the financial management system.