| In most countries of the world, multiple levels of government, which comprise the whole government organism, carry- out its functions and economic activities. In accordance with this situation, government finance constitutes different levels including the central and local government finance, which demands that these governments harmonize the fiscal relations and distribution activities with each other. Hence the multi-level fiscal system comes into existence.At present stage China is in the course of pattern-transition from central-planned economy to socialist market economy. As a fundamental component of the market economy system, the fiscal system has to be reformed. The new system should be adaptive to the demand of the socialist market economy, on the basis of the division of levels of government functions, the principal part being the Tax-separation system, the supplementary part being the intergovernmental transfer system, and administrated by different levels of authorities. The essence of the fiscal system is the fiscal relations between the central and local authorities, which are the specific reflections and representations of the interests ones in fiscal field.China is in the course of developing market economy, which demands the pattern of public finance. Government functions are implemented by providing public goods of different levels with different qualities, which is the main reason for founding multi-level fiscal system that becomes the inevitable choice of market economy.However, establishing multi-level fiscal system is an arduous process with theoretical probe and practical verification. After decades of years, the reform on the fiscal system in China has got great achievements, but up to now the multi-level fiscal system adaptive to market economy has not been established completely yet The reason, apart from the confusion of the function of the market and government, lies in the blur of the intergovernmental function, the obscurity of the obligation of government expenditures, the irregularity of distribution of the government revenue and the imperfect of the system of intergovernmental transfer system. All that mentioned above are not only the fundamental and eloquent reasons for the research on the multi-level fiscal system but also the main subject of this dissertation. The purpose studying this subject is to seek the effective means by which the relations of fiscal distribution (interests relation) can be harmonized between the central and localauthorities. Therefore, in order to constitute the fiscal system adaptive to socialist market economy, exert the functions of different levels of governments in developing market economy, and accelerate the economy growth and improve the level of social life, studying fiscal system from the aspects of theory and practice is of great significance hi theory and practice.This dissertation includes four chapters.The first chapter analyses systematically and theoretically the multi-level fiscal system. The main point can be listed below (1) the rationale for the multi-level fiscal system is the designation of the functions and duties between different levels of authorities. (2) The logical starting-point is the division of functions and duties between authorities, which fundamentally influences and restricts the structure of the fiscal system. (3) The division of the functions and duties of the authorities determines that of the government expenditures. (4) According to the principle梖iscal rights corresponding to duties 梩he Tax-separation system founded in most countries that comprises the framework of the multi-level fiscal system with the distribution system of fiscal expenditure. (5) The intergovernmental transfer system is the institution that balances the budgets of different levels of government, the purpose of which is aimed at the operation objective of the central government, with the help of the equalization of fiscal ability and public services within local governments.The second chapter is the international compa...
|
PDF Full Text Request