Investigation into the Implementation of the Tax Division System in Jiangxi Province
AbstractAt the time that the tax division system was implemented at the central-provincial levels, the Jiangxi provincial government implemented the tax division system at the sub-provincial levels beginning on January 1, 1994. This reform combined the principles of the State Council with the actual difficult situation in Jiangxi provincial finances, and measures were taken guided by the principle "if the province is to be enriched, counties must be enriched first." The tax division reform in Jiangxi province aims (1) to gradually standardize the distributive relationship between the prefectural, municipal, and county governments; (2) to increase provincial macrocontrol power while maintaining the stock of local financial resources; and (3) to develop local revenue sources and mobilize local incentives to generate revenue.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Bibliographic InfoArticle provided by M.E. Sharpe, Inc. in its journal Chinese Economy.
Volume (Year): 29 (1996)
Issue (Month): 4 (July)
Contact details of provider:
Web page: http://mesharpe.metapress.com/link.asp?target=journal&id=110901
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Chris Nguyen).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.