Fiscal Decentralization And China's Financial Reform,

In the process of transition from the planned economy to market economy, the fiscal system also reforms continuously in the quest and experiences huge variety. The implementation of tax-sharing system in the first step is to meet the request of market economy, but the reform is unsatisfactory. With the practice of tax-sharing system, local government is more and more difficulty, and Region margin gets bigger, which must be solved by further reform of fiscal system. Under the background above, this paper is trying to analyze the problem of fiscal system in our country, and put forward my opinions to solve the problem, in hope of having benefit to improvement function of our government in market economy and promotion the division of labor and the cooperation of government and market, and Intergovernmental.The thesis includes three chapters:The first chapter analyses basic theories of fiscal system. As for multi-level fiscal system, how to process the intergovernmental fiscal relation is the core theory. Foreign scholars put forward fiscal decentralization on the study of intergovernmental fiscal relation. The second section of this chapter has generally introduced important conclusions of the theory, and the third section has the detailed analysis of fiscal system on the basis of fiscal decentralization to provide theoretical guide for the reform of fiscal system in china.The second chapter is the historical description of our fiscal system and analysis of the present problems. The tax-sharing system of 1994 is the beginning of normalization of intergovernmental fiscal relation, but this system under the provincial level hasn't been built until now. The latter part of this chapter is the analysis of the problem in current fiscal system.The third chapter focuses on the proposals for further reformation of...