중국의 재정분권화와중앙-지방 재정관계의 변화[ Abstract ]
Fiscal Decentalization and Central-Local Relations in China
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Abstract
]This paper discusses developments and reforms in the system of intergovernmental fiscal relations in China during the past three decades. Since 1978, fiscal decentralization has undergone and a series of reforms have been implemented to put greater local autonomy over taxation. Chinese central-local fiscal relationship has been decentralized and this change has become the growing strength of the provinces. However, revenue-sharing system has contributed to a weakening in the center's control over fiscal policy, and to a trend decline in two-ratios. The 1994 fiscal reform was an attempt to address some problems in the old revenue-sharing system and to increase the two ratios, especially central government's revenue position. Some important issues are still remain, including the design and clarity of expenditure mandates, the integration of extra-budgetary funds into the budget framework, and the rationalization of the transfer system.
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