Based on the Decisions of the CPC Central Committee on Some Major Issues Concerning Comprehensively Deepening Reforms and the Overall Plan on Deepening Fiscal and Tax Reforms, this paper presents a systematic assessme...Based on the Decisions of the CPC Central Committee on Some Major Issues Concerning Comprehensively Deepening Reforms and the Overall Plan on Deepening Fiscal and Tax Reforms, this paper presents a systematic assessment of the progress of China's new round of fiscal and tax reforms from November 2013 to October 2016 with the following findings. Reform of the budgetary management system has yielded initial results yet remains in the preliminary stage. While progress has been made in reforming indirect taxes, the reform of direct taxes is slow and presents a major obstacle. Despite breakthroughs, the progress of public finance reforms remains slow and impedes reforms on other fronts. Fiscal and tax reforms are uneven and should be implemented in coordination. Fiscal and tax reforms should more vigorously support overall reforms.展开更多
While China's economic growth has been impressive since 1978, regional disparity in terms of provincial per capita GDP has been increasing. On the other hand, this rapid but uneven growth was accompanied by China&...While China's economic growth has been impressive since 1978, regional disparity in terms of provincial per capita GDP has been increasing. On the other hand, this rapid but uneven growth was accompanied by China's deepening openness and structural reforms including the development of non-state-owned enterprises (non-SOEs) and fiscal decentralization. Based on quantitative analyses, this paper tries to explore the features of regional disparity in China and the relationships between regional growth and China's openness and economic structure reforms in the period from 1981 to 2000. The paper finds that the catching-up of the coastal region to the initially rich provinces, which are mainly located in inland areas, brought about a convergence of the growth pattern across provinces in the 1980s.The subsequent divergence in the provincial growth rates between the coast and the interior generated an enlarging regional disparity in China in the 1990s. The ever-faster growth in the coastal region was benefited by China's openness and the development of non-state-owned enterprises. The development of non-state-owned enterprises underlies the higher operational efficiency in the coastal region. Additionally, with the insignificant regression results, fiscal decentralization was observed to facilitate faster growth in the coast region. The findings justify the initiative of the 'West Region Development Strategy' and offer some policy implications for China.展开更多
It is pointed out that it is necessary to speed up the reform of ecological civilization system, promote green development and build a strategic plan for China. Ecological compensation is a management measure that reg...It is pointed out that it is necessary to speed up the reform of ecological civilization system, promote green development and build a strategic plan for China. Ecological compensation is a management measure that regulates the balanced development of economy and ecological environment, and fiscal policy is an important means in ecological compensation. Based on the fiscal and taxation policies of ecological compensation, this paper draws on the current situation and existing problems of current ecological compensation machine in China from three aspects: fiscal expenditure, tax policy and charging policy, based on various theories of ecological compensation taxation policy at home and abroad. In the end, it makes relevant policy recommendations.展开更多
<Abstract>The thesis profiles and explains the significant changes that have taken place in China's regional development patterns since the inception of its economic reform and opening three decades ago.The ...<Abstract>The thesis profiles and explains the significant changes that have taken place in China's regional development patterns since the inception of its economic reform and opening three decades ago.The analysis show that prior to the reform China's spatial development pattern was characterized by the dominance of the three municipalities and the Northeast,as well as by both the coast-interior and the north-south disparities.After three decades of reform,regional development has become multi-centered with South China,the Yangtze Delta and the Beijing-Tianjin area being the three most important regions of the country.The coastal provinces as a whole rose to prominence on China's economic map while the Northeast has diminished its clout.The coast-interior gap not only remains but may have widened. And especially in the latest ten years,the economic map continue changing,some provinces rose up quickly,while some declined rapidly.The paper discusses main specific factors that have reshaped China's spatial development patterns.展开更多
The new taxation system has beenoperated smoothly and its positiveresults have become evident since Chinacarried out the reform of the taxation systemin 1994.This was said by Mr.Liu Zhongli,Finance Minister and Direct...The new taxation system has beenoperated smoothly and its positiveresults have become evident since Chinacarried out the reform of the taxation systemin 1994.This was said by Mr.Liu Zhongli,Finance Minister and Director-General ofthe State Administration of Taxation at apress conference recently.The new taxationsystem brought RMB100 billion more to theTreasury in 1994,and the figure is expectedto be bigger in 1995,he disclosed. The minister said that the state hasadopted an appropriately tight financial展开更多
China’s tax and fiscal reform will continue to advance on the course of public finance rapidly in the coming decade, andbecome the forerunner of reform and socioeconomic development.In the coming years, the reform wi...China’s tax and fiscal reform will continue to advance on the course of public finance rapidly in the coming decade, andbecome the forerunner of reform and socioeconomic development.In the coming years, the reform will focus on threethemes: the fiscal and tax system, policies, and administration.The key element is to develop a fiscal and tax systemthat allocates compatible financial resources and administrative power to various levels of government.Fiscal and taxpolicies will play a critical role in transforming China’s economic growth pattern.To accomplish these goals, Chinaneeds a scientific and refined fiscal administration.These elements will form a system of great synergy.展开更多
China’s ballooning current account surplus has caused a plethora of adverse effects on the healthy development of its economy.Based on an in-depth analysis of the contributory factors to the swelling current account ...China’s ballooning current account surplus has caused a plethora of adverse effects on the healthy development of its economy.Based on an in-depth analysis of the contributory factors to the swelling current account surplus,this paper purports to demonstrate theoretically and empirically that while the chronic savings-consumption imbalance is an important contributor to China’s huge trade surplus,the fundamental underlying contributor is the income structure and savings structure imbalance stemming from the disproportionate increase in retained earnings relative to stagnant wage bills.Corporate retained earnings keep growing rapidly because corporate profit margins are"overstated"and state-owned enterprises"do not pay dividends."Only when these issues are resolved at the institutional level can the savings rate be reduced to an appropriate level with domestic demand boosted to eliminate excess trade surpluses and fundamentally fix internal and external economic imbalances.展开更多
The fraudulent behavior of taxpayers impacts negatively the resources available to finance public services. It creates distortions of competition and inequality, harming honest taxpayers. Such behavior requires the go...The fraudulent behavior of taxpayers impacts negatively the resources available to finance public services. It creates distortions of competition and inequality, harming honest taxpayers. Such behavior requires the government intervention to bring order and establish a fiscal justice. This study emphasizes the determination of the interactions linking taxpayers with tax authorities. We try to see how fiscal audit can influence taxpayers’ fraudulent behavior. First of all, we present a theoretical study of a model pre established by other authors. We have released some conditions of this model and we have introduced a new parameter reflecting the efficiency of tax control;we found that the efficiency of a fiscal control have an important effect on these interactions. Basing on the fact that the detection of fraudulent taxpayers is the most difficult step in fiscal control, We established a new approach using DATA MINING process in order to improve fiscal control efficiency. We found results that reflect fairly the conduct of taxpayers that we have tested based on actual statistics. The results are reliable.展开更多
Decentralization is a global phenomenon,but growth is not.The economic relationship between central and local governments is an important yet unresolved question in China’s economic development.As a large country wit...Decentralization is a global phenomenon,but growth is not.The economic relationship between central and local governments is an important yet unresolved question in China’s economic development.As a large country with unbalanced political and economic development,China is faced with unbalanced and inadequate development as the primary constraint to meeting people’s ever-growing needs for a better life.The Communist Party of China(CPC)has been exploring to mobilize the initiatives of both central and local governments.During the planned economy era,China experienced a few rounds of centralization of economic powers but failed to strike a balance in maximizing the initiatives of both central and local governments.After the reform and opening up policy enacted in 1978,China’s central and local governments have succeeded in combining economic decentralization with administrative decentralization.China’s central government,local governments and enterprises have become resource allocation entities.China’s economic growth miracle has been driven by promoting the initiatives of central and local governments.Entering the new era,the central-local economic relationship represents an institutional strength of concentrating resources to accomplish great undertakings and leveraging the initiatives of both central and local governments.With the principal contradiction facing China’s development shifted into one between people’s growing needs for a better life and unbalanced and inadequate development,the management of central and local government relationship has taken on greater theoretical significance and salient implications in the new era.展开更多
The"Dual Carbon"Goal is one of the critical strategic tasks in China's new stage of development,and fiscal and tax policies play an essential role in promoting the"dual carbon target"process.Cu...The"Dual Carbon"Goal is one of the critical strategic tasks in China's new stage of development,and fiscal and tax policies play an essential role in promoting the"dual carbon target"process.Currently,China's fiscal and taxation policies to encourage the realization of the"dual carbon"target are faced with problems such as the lack of budgetary and tax regulation means and the lack of investment in the energy conservation industry.Throughout the mature experience of Britain,the United States,Japan,and other countries,although different,they all chose to levy carbon tax and tax incentives as the path to promote energy transformation.To further encourage energy conversion,China can choose to establish a carbon tax mechanism and promote and improve low-carbon preferential policies and other diversified fiscal and tax policies.展开更多
Since 2013,optimizing the business environment has become China's national strategy.In recent years,the Party and the government have continuously introduced a series of new measures such as the'"streamli...Since 2013,optimizing the business environment has become China's national strategy.In recent years,the Party and the government have continuously introduced a series of new measures such as the'"streamline administration,delegate power,strengthen regulation,and improve services55 reform to promote the continuous optimization of the business environment.As an important part of the business environment,the tax business environment is of great significance to improve the business environment and promote economic development.By analyzing the current situation of the tax business environment in China,this article discusses the existing problems in the process of optimizing tax business environment in China.Taking Shunde Taxation Bureau's innovative reform of tax business environment optimization as an example,this article introduces the practical innovation and promotion of optimizing tax business environment from four aspects:promoting convenience,digitalization,legalization,and intensive reform,in order to provide relevant experience for the optimization of tax business environment in other areas of China.展开更多
文摘Based on the Decisions of the CPC Central Committee on Some Major Issues Concerning Comprehensively Deepening Reforms and the Overall Plan on Deepening Fiscal and Tax Reforms, this paper presents a systematic assessment of the progress of China's new round of fiscal and tax reforms from November 2013 to October 2016 with the following findings. Reform of the budgetary management system has yielded initial results yet remains in the preliminary stage. While progress has been made in reforming indirect taxes, the reform of direct taxes is slow and presents a major obstacle. Despite breakthroughs, the progress of public finance reforms remains slow and impedes reforms on other fronts. Fiscal and tax reforms are uneven and should be implemented in coordination. Fiscal and tax reforms should more vigorously support overall reforms.
基金This paper is supported by National Natural Science Foundation of China (No. 70373051). The authors are grateful to Penny Prime for helpful discussion.
文摘While China's economic growth has been impressive since 1978, regional disparity in terms of provincial per capita GDP has been increasing. On the other hand, this rapid but uneven growth was accompanied by China's deepening openness and structural reforms including the development of non-state-owned enterprises (non-SOEs) and fiscal decentralization. Based on quantitative analyses, this paper tries to explore the features of regional disparity in China and the relationships between regional growth and China's openness and economic structure reforms in the period from 1981 to 2000. The paper finds that the catching-up of the coastal region to the initially rich provinces, which are mainly located in inland areas, brought about a convergence of the growth pattern across provinces in the 1980s.The subsequent divergence in the provincial growth rates between the coast and the interior generated an enlarging regional disparity in China in the 1990s. The ever-faster growth in the coastal region was benefited by China's openness and the development of non-state-owned enterprises. The development of non-state-owned enterprises underlies the higher operational efficiency in the coastal region. Additionally, with the insignificant regression results, fiscal decentralization was observed to facilitate faster growth in the coast region. The findings justify the initiative of the 'West Region Development Strategy' and offer some policy implications for China.
文摘It is pointed out that it is necessary to speed up the reform of ecological civilization system, promote green development and build a strategic plan for China. Ecological compensation is a management measure that regulates the balanced development of economy and ecological environment, and fiscal policy is an important means in ecological compensation. Based on the fiscal and taxation policies of ecological compensation, this paper draws on the current situation and existing problems of current ecological compensation machine in China from three aspects: fiscal expenditure, tax policy and charging policy, based on various theories of ecological compensation taxation policy at home and abroad. In the end, it makes relevant policy recommendations.
文摘<Abstract>The thesis profiles and explains the significant changes that have taken place in China's regional development patterns since the inception of its economic reform and opening three decades ago.The analysis show that prior to the reform China's spatial development pattern was characterized by the dominance of the three municipalities and the Northeast,as well as by both the coast-interior and the north-south disparities.After three decades of reform,regional development has become multi-centered with South China,the Yangtze Delta and the Beijing-Tianjin area being the three most important regions of the country.The coastal provinces as a whole rose to prominence on China's economic map while the Northeast has diminished its clout.The coast-interior gap not only remains but may have widened. And especially in the latest ten years,the economic map continue changing,some provinces rose up quickly,while some declined rapidly.The paper discusses main specific factors that have reshaped China's spatial development patterns.
文摘The new taxation system has beenoperated smoothly and its positiveresults have become evident since Chinacarried out the reform of the taxation systemin 1994.This was said by Mr.Liu Zhongli,Finance Minister and Director-General ofthe State Administration of Taxation at apress conference recently.The new taxationsystem brought RMB100 billion more to theTreasury in 1994,and the figure is expectedto be bigger in 1995,he disclosed. The minister said that the state hasadopted an appropriately tight financial
文摘China’s tax and fiscal reform will continue to advance on the course of public finance rapidly in the coming decade, andbecome the forerunner of reform and socioeconomic development.In the coming years, the reform will focus on threethemes: the fiscal and tax system, policies, and administration.The key element is to develop a fiscal and tax systemthat allocates compatible financial resources and administrative power to various levels of government.Fiscal and taxpolicies will play a critical role in transforming China’s economic growth pattern.To accomplish these goals, Chinaneeds a scientific and refined fiscal administration.These elements will form a system of great synergy.
基金funded and supported by the China Reform Foundation and the Ministry of Commerce
文摘China’s ballooning current account surplus has caused a plethora of adverse effects on the healthy development of its economy.Based on an in-depth analysis of the contributory factors to the swelling current account surplus,this paper purports to demonstrate theoretically and empirically that while the chronic savings-consumption imbalance is an important contributor to China’s huge trade surplus,the fundamental underlying contributor is the income structure and savings structure imbalance stemming from the disproportionate increase in retained earnings relative to stagnant wage bills.Corporate retained earnings keep growing rapidly because corporate profit margins are"overstated"and state-owned enterprises"do not pay dividends."Only when these issues are resolved at the institutional level can the savings rate be reduced to an appropriate level with domestic demand boosted to eliminate excess trade surpluses and fundamentally fix internal and external economic imbalances.
文摘The fraudulent behavior of taxpayers impacts negatively the resources available to finance public services. It creates distortions of competition and inequality, harming honest taxpayers. Such behavior requires the government intervention to bring order and establish a fiscal justice. This study emphasizes the determination of the interactions linking taxpayers with tax authorities. We try to see how fiscal audit can influence taxpayers’ fraudulent behavior. First of all, we present a theoretical study of a model pre established by other authors. We have released some conditions of this model and we have introduced a new parameter reflecting the efficiency of tax control;we found that the efficiency of a fiscal control have an important effect on these interactions. Basing on the fact that the detection of fraudulent taxpayers is the most difficult step in fiscal control, We established a new approach using DATA MINING process in order to improve fiscal control efficiency. We found results that reflect fairly the conduct of taxpayers that we have tested based on actual statistics. The results are reliable.
基金the major project of the National Social Science Fund of China(NSSFC)(Grant No.2019MZ019)the major project of philosophical and social science research of the Ministry of Education(Grant No.17DZJ011).
文摘Decentralization is a global phenomenon,but growth is not.The economic relationship between central and local governments is an important yet unresolved question in China’s economic development.As a large country with unbalanced political and economic development,China is faced with unbalanced and inadequate development as the primary constraint to meeting people’s ever-growing needs for a better life.The Communist Party of China(CPC)has been exploring to mobilize the initiatives of both central and local governments.During the planned economy era,China experienced a few rounds of centralization of economic powers but failed to strike a balance in maximizing the initiatives of both central and local governments.After the reform and opening up policy enacted in 1978,China’s central and local governments have succeeded in combining economic decentralization with administrative decentralization.China’s central government,local governments and enterprises have become resource allocation entities.China’s economic growth miracle has been driven by promoting the initiatives of central and local governments.Entering the new era,the central-local economic relationship represents an institutional strength of concentrating resources to accomplish great undertakings and leveraging the initiatives of both central and local governments.With the principal contradiction facing China’s development shifted into one between people’s growing needs for a better life and unbalanced and inadequate development,the management of central and local government relationship has taken on greater theoretical significance and salient implications in the new era.
文摘The"Dual Carbon"Goal is one of the critical strategic tasks in China's new stage of development,and fiscal and tax policies play an essential role in promoting the"dual carbon target"process.Currently,China's fiscal and taxation policies to encourage the realization of the"dual carbon"target are faced with problems such as the lack of budgetary and tax regulation means and the lack of investment in the energy conservation industry.Throughout the mature experience of Britain,the United States,Japan,and other countries,although different,they all chose to levy carbon tax and tax incentives as the path to promote energy transformation.To further encourage energy conversion,China can choose to establish a carbon tax mechanism and promote and improve low-carbon preferential policies and other diversified fiscal and tax policies.
文摘Since 2013,optimizing the business environment has become China's national strategy.In recent years,the Party and the government have continuously introduced a series of new measures such as the'"streamline administration,delegate power,strengthen regulation,and improve services55 reform to promote the continuous optimization of the business environment.As an important part of the business environment,the tax business environment is of great significance to improve the business environment and promote economic development.By analyzing the current situation of the tax business environment in China,this article discusses the existing problems in the process of optimizing tax business environment in China.Taking Shunde Taxation Bureau's innovative reform of tax business environment optimization as an example,this article introduces the practical innovation and promotion of optimizing tax business environment from four aspects:promoting convenience,digitalization,legalization,and intensive reform,in order to provide relevant experience for the optimization of tax business environment in other areas of China.