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The Comparison Of Fiscal Expenditure And Revenue At Grass-roots Level Between China And Foreign Countries

Posted on:2008-06-30Degree:MasterType:Thesis
Country:ChinaCandidate:J LiFull Text:PDF
GTID:2189360215955275Subject:Public Finance
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The system reform of tax division between central and local governments in 1994 has got a great deal of results, and made a profound progress for building the public finance system. Yet, due to the imperfection of some systems, a series of problems have immerged, especially in the grassroots finance system. The difficulty in the grass-roots finance mainly concerns about the big gap between the revenue and expenditure. All the problems make the grass-roots finance become the"beggar-like finance". In this way, this thesis tries to give a comprehensive comparison of grass-roots finance system between foreign countries and our country, and then learn from their successful experience. Finally it puts forward some suggestions to the reform of grass-roots finance system.This thesis is composed of four chapters.The first chapter mainly analyzes the problems existed in the grass-roots finance system, and gives the definition of some related terms, such as grass-roots, grass-roots government, and grass-roots finance system. The comparison of grass-roots governments is discussed in the first part of this chapter, and then a clear definition and extent of grass-roots government is given here. The latter part mainly discusses the problems immerged in the grass-roots finance system.The second chapter concerns about the comparison of the fiscal expenditure in the grass-roots governments between the foreign countries and our country. Here the four characteristics of fiscal expenditure in grassroots governments, including characteristics of grass-roots, legal, democratic, and poly-suppliers for public service are stated, and their respective comparisons between foreign countries and our country are mainly discussed here. In this chapter, a new idea is introduced to the grass-roots finance, which is poly-central system. This theory is advised in the public service supplying practice, which can be a good reference to our public finance system reform in the grass-roots governments.In the third chapter, the comparison of fiscal revenue in the grassroots governments between foreign countries and our country is also deeply discussed. This chapter contains 3 parts. The first part refers to the comparison of grass-roots governments'taxing power. There are mainly four components in the taxing power, which is tax legislative competence, adjusting power, collecting and administrating power, and owning power of the tax revenue. This discussion of the tax power focuses on the comparison of three different types of fiscal systems, and then compares with the ones in our country. For the second part, the primary comparison is carried out in the fiscal revenue system both in foreign countries and in our country. The last part mainly talks about the lessons learning from the successful experience of foreign countries.The last chapter makes big contributions to the whole thesis. It at first demonstrates the goals of our grassroots fiscal system reform, and then gives the principles of the reform that the grassroots finance system should abide by. In the last part of this chapter, seven pieces of advice are proposed, according to the discussion of the above comparison of both fiscal revenue and expenditures in the grassroots finance system.This thesis has some characteristics compared with the former study on this subject, including the content and study vision. The author tries to give suggestions through the relative comparisons between China and foreign countries. Due to lack of the profound knowledge and being inexperienced, there may be some defects in this thesis. Hope the experts and teachers amend it generously.
Keywords/Search Tags:grass-roots finance system, grass-roots fiscal expenditure, grass-roots fiscal revenue, public finance, comparison
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