A Study On County Finance Under The Reform Of Separate Tax System In FuJian Province

Based on three theories of the system transfornu market economy and public finance, combined with the change of national public finance system , this article gives a plenty of research and deep analysis on county finance under the background of the reform and implement of separate tax system in Fujian province. It elicited an heart standpoint that the difficulties of county public finance were resulted in the disfigurements of separate tax system. There are three disfigurements of separate tax system. First, the functions of County public finance were orientated mistakenly. Second, the division on tax was not balanceable among the governments. Third, the system of intergovernmental transfer got behind. The reason that resulted in the above system disfigurements was the profound path-dependent of gradual reform of separate tax system and the continuing of centralization system. Therefore, It is necessary to proceeding from the both side for solving the difficulties of county public finance radically. On one hand, there must improve the separate tax system into more perfect, on the other hand, there must deeply reform the political and economic system.