The Study On Multi-Level Fiscal System In China

Fiscal System is the main component of the economic system. Fiscal system is not only influenced and restricted by the economic system, but also has the reaction to the economic system.It is more than ten years since the Tax-Separating system has been brought into effect in 1994. With the perfecting of socialist market economy and the developing of Chinese economy constantly, the current Fiscal system can not adapt to the reform's requirements; it is the time to further reform and perfect the current Fiscal system.This thesis is combined the positive analysis with the normative analysis , integrated the theories with practicalities , In terms of the academic study of the fiscal system, and using for overseas references of multi-level fiscal system, then put forward to reestablishing the fiscal system frame by the analysis of Chinese actual Fiscal system.In this thesis, the reform and perfection of the Chinese Fiscal system aims to establish the multi-level fiscal system conforming to the socialist market economy. Firstly, the multi-level fiscal system should carve up the intergovernmental powers and functions explicitly on the bases of regulating the relations between the government and the enterprises scientifically. Secondly, it should compartmentalize the fiscal rights and incomes among all levels governments. Thirdly, the multi-level fiscal system should establish the intergovernmental transfer payment system canonically and scientifically.At the same time, some deep-seated matters that have relations to the multi-level fiscal system should be innovated to match the multi-level fiscal system reformation, such as politics system, administration system, revenue system, public debt system and charge system.