A Probe On The Issue Of Fiscal Relations Between The Municipal Government And The District Government

Since China adopted the revenue-sharing tax system in 1994, there have been quite a lot of essays analyzing and researching the performance of the fiscal system characterized by the revenue-sharing tax system and measures to adopt, however ,there are few essays focusing on the performance of the city revenue-sharing tax system. In Recent years, the municipal government had to research and practice respectively and the municipal fiscal systems were not normative and reasonable, and led to more and more faults became apparent in the process of city modernization. This essay aims to provide the possible way to perfect the fiscal systems between the municipal government and the district government, the main purpose of this essay is to examine and evaluate objectively the performance of the municipal financial system, and try to put forward some suggestions. At the moment when the present municipal finance faces a difficult situation, this essay is of great realistic significance.This essay chooses six cities as objects of study from east, west and central China. Starting with the delimitation of fiscal power and executive power and the system of fiscal transfer payments, based on the drawing on overseas advanced theories and successful practices, according to the principles of tax share system and integration of executive power and fiscal power, and taking the perfection of fiscal relations between the municipal government and the district government as the subject, a series of plans about the reform of municipal fiscal systems have been designed, and the long-term countermeasure about improving municipal public finance has been put forward. The author thinks it feasible and necessary the new mode of fiscal relations between the municipal government and the district government, which meets the needs of socialistic market economy and public finance in china.