Looking Back at the Tax Division System Reform
AbstractThe year 1994 witnessed a further step of reform in China. With respect to regulating the central-local distributive relationship, the State Council issued the document "Decisions on Implementing a Tax Division System of Fiscal Management;" henceforth, the tax division system [>i>fenshui zhi>/i>] was implemented nationwide. Over a year, the standard tax division system has replaced various forms of contracting systems; and the impact of the tax division system reform on regulating the distributive relations between central and local governments and between government and enterprises is just beginning to show.
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Bibliographic InfoArticle provided by M.E. Sharpe, Inc. in its journal Chinese Economy.
Volume (Year): 29 (1996)
Issue (Month): 4 (July)
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Web page: http://mesharpe.metapress.com/link.asp?target=journal&id=110901
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