IDEAS home Printed from https://ideas.repec.org/a/mes/chinec/v29y1996i4p16-20.html
   My bibliography  Save this article

Looking Back at the Tax Division System Reform

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: http://mesharpe.metapress.com/link.asp?target=contribution&id=2480657G460M110T
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mes:chinec:v:29:y:1996:i:4:p:16-20. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/MCES20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.