Economic reform since 1978 significantly changed the role and profile of the Chinese government budget. This two volume report focusses on two crucial features of the fiscal infrastructure: the structural and institutional aspects of the budget system; and China's intergovernmental finances, especially expenditure assignments by levels of government. Volume I of the report emphasizes the structural and institutional features of the budgetary system and suggests options for reform and for allocating expenditure responsibilities by levels of government. The changing nature of the Chinese government budget systems is described and the extent of modernization needed in budget institutions and processes to support economic reform as a framework for changing the budget system is evaluated. The report discusses the assignment of expenditure responsibilities over governmental levels. Special attention is given to the redistributive properties of China's system of intergovernmental transfers. Recommendations address methods of correcting the dysfunctional outcomes that emerged over the last decade of modernization. Volume II consists of the annexes which provide details on an number of institutional features and issues of China's fiscal system that fall outside of the scope of the main report, but may provide additional background information.
Detalhes
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Data do documento
1993/07/28
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TIpo de documento
Relatório Econômico ou Setorial Pré-2003
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No. do relatório
11094
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Nº do volume
1
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Total Volume(s)
2
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País
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Região
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Data de divulgação
2010/06/12
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Disclosure Status
Disclosed
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Nome do documento
Main report
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Palavras-chave
Incremental Capital-Output Ratio;fiscal;certified public accountant;Agricultural Bank of China;tax share;fiscal policy;Fiscal policies;tax base;tax system;local tax base;state ownership of enterprises;efficiency of service delivery;social welfare function;gross value;devolution of decision power;efficiency of government expenditure;centrally planned economy;public sector borrowing requirement;share of tax revenue;intergovernmental fiscal relation;fiscal system;market based economy;education and health;decline in revenue;law and regulation;reformed tax system;equalization fund;fiscal capacities;budget system;devolution of power;fiscal reporting system;government service delivery;capital construction fund;source of revenue;provincial planning;urban credit;emerging stock market;direct foreign investment;flow of information;aggregate budgetary revenue;fixed capital formation;weights and measure;source of income;source income;pure public good;division of labor;state owned enterprise;hard budget constraint;Intergovernmental Fiscal Reform;national tax system;long-term bond market;financial sector reform;lump sum transfer;Rural Credit;financing of enterprise;allocation of resource;debt service;Macroeconomic Stability;budgetary process;Price Subsidies;policy tool;extrabudgetary fund;tax collection;state budget;Macroeconomic Policy;banking system;horizontal equalization;
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