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Investigation into the Implementation of the Tax Division System in Jiangxi Province

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  • Li Xiaolan

Abstract

At 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.

Suggested Citation

  • Li Xiaolan, 1996. "Investigation into the Implementation of the Tax Division System in Jiangxi Province," Chinese Economy, Taylor & Francis Journals, vol. 29(4), pages 91-94, July.
    • Handle: RePEc:mes:chinec:v:29:y:1996:i:4:p:91-94
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