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Looking Back at the Tax Division System Reform

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  • Zong Wen

Abstract

The 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.

Suggested Citation

  • Zong Wen, 1996. "Looking Back at the Tax Division System Reform," Chinese Economy, Taylor & Francis Journals, vol. 29(4), pages 16-20, July.
  • Handle: RePEc:mes:chinec:v:29:y:1996:i:4:p:16-20
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