This study examines the evolution of fiscal relations between the central state and local governments in China since the founding of the People's Republic The emphasis is placed on the changing arrangement for t...This study examines the evolution of fiscal relations between the central state and local governments in China since the founding of the People's Republic The emphasis is placed on the changing arrangement for the central state's collection of taxes and allocation of capital among provinces The central local relation has experienced constant reorganization since 1949, but the tax division scheme introduced in the early 1990s represents the most significant change Prior to the 1990s, the central local fiscal relation was shaped by a highly centralized administrative and economic system without rational and scientific design for revenue collection and expenditure The financial responsibility system established after the reforms contributed to regional economic development during the first decade of reforms, but it was a temporary and transitional arrangement that does not meet the requirement of rational resources arrangement according to free market forces The implementation of the tax division scheme has stopped the decline of the ratio of fiscal revenue to gross domestic product, raised the percentage of central revenue in total national income, and strengthened the central function for macro economic control The mechanism for tax refund under the tax division scheme required further improvements Several proposals are made in this study: 1) tax classification should be adjusted according to administration; 2) a scientific and standardized system for regional transfer payment should be developed; and 3) the power for tax legislation should be delineated according to the rational division of administration between the central and local government展开更多
Central government agencies play key roles in making and implementing public policies in China,but the empirical studies on these organisations are disproportionally scarce.Scholars in political science and public adm...Central government agencies play key roles in making and implementing public policies in China,but the empirical studies on these organisations are disproportionally scarce.Scholars in political science and public administration predominantly focus their researches on local governments at various levels,while paying little,if any,attention to the central counterparts.This article discusses the phenomenon of strong local but weak central government research pattern(the so called‘central-local research divide’),and identifies the driving forces behind this research gap.It also introduces the lessons and implications from the US and European research projects for developing,replicating,and extending central agency databases.The research further elaborates the existing variables and data sources on central agencies and develops the China Central Agency Database(CCAD)to advance the quantitative research of central agencies in China.Finally,a conclusion is drawn with a research agenda to encourage researchers to coproduce the CCAD and embrace the study of central agencies.展开更多
文摘This study examines the evolution of fiscal relations between the central state and local governments in China since the founding of the People's Republic The emphasis is placed on the changing arrangement for the central state's collection of taxes and allocation of capital among provinces The central local relation has experienced constant reorganization since 1949, but the tax division scheme introduced in the early 1990s represents the most significant change Prior to the 1990s, the central local fiscal relation was shaped by a highly centralized administrative and economic system without rational and scientific design for revenue collection and expenditure The financial responsibility system established after the reforms contributed to regional economic development during the first decade of reforms, but it was a temporary and transitional arrangement that does not meet the requirement of rational resources arrangement according to free market forces The implementation of the tax division scheme has stopped the decline of the ratio of fiscal revenue to gross domestic product, raised the percentage of central revenue in total national income, and strengthened the central function for macro economic control The mechanism for tax refund under the tax division scheme required further improvements Several proposals are made in this study: 1) tax classification should be adjusted according to administration; 2) a scientific and standardized system for regional transfer payment should be developed; and 3) the power for tax legislation should be delineated according to the rational division of administration between the central and local government
基金This work was supported by the Fundamental Research Funds for the Central Universities and the Research Funds of Renmin University of China[grant number:16XNB005].
文摘Central government agencies play key roles in making and implementing public policies in China,but the empirical studies on these organisations are disproportionally scarce.Scholars in political science and public administration predominantly focus their researches on local governments at various levels,while paying little,if any,attention to the central counterparts.This article discusses the phenomenon of strong local but weak central government research pattern(the so called‘central-local research divide’),and identifies the driving forces behind this research gap.It also introduces the lessons and implications from the US and European research projects for developing,replicating,and extending central agency databases.The research further elaborates the existing variables and data sources on central agencies and develops the China Central Agency Database(CCAD)to advance the quantitative research of central agencies in China.Finally,a conclusion is drawn with a research agenda to encourage researchers to coproduce the CCAD and embrace the study of central agencies.
