Comparative Analysis Of Fiscal Disparity Among Provinces In China

30 years of reform and opening up, China's national economy has maintained sustained and rapid growth, while inter-provincial economic disparities have also shown a growing trend. It's necessary to reduce economic and fiscal disparity for constructing harmonious society. The sixth session of the sixteenth central committee of the communist party of China pointed out:"Perfecting the public fiscal system, and achieving the equalization of the basic public services among regions in China". Therefore, there is very important realistic meaning to analyze the fiscal disparity among provinces in China. This research is designed to explore the factors which affect fiscal disparity and thus put forward some effective measures to reduce the fiscal disparity based on the previous analysis.The main parts of the paper are as follows:The first chapter, "Introduction". The study of making basic tasks:First, by asking questions, research background and significance are made; Second, literature review, describes the domestic and foreign scholars' views on the differences between provincial revenue trends, factors on the inter-provincial fiscal Disparities, solutions to balance the inter-provincial fiscal Disparities; Third, the definition of related concepts, including the provincial revenue related concepts and inter-provincial differences in the measure of fiscal revenue target selection; Fourth, introduce the basic ideas, methods and framework arrangements of this paper; Fifth, about this paper's innovation points and weaknesses.The second chapter, "fiscal disparity among provinces in China". This chapter covers a number of inter-provincial comparative analyses of revenue and provincial revenue structure is analyzed. Including general budget revenue in the proportion of total fiscal revenue, tax revenues accounted for the proportion of general budget revenue, tax revenue and non-tax revenue growth, internal structure of tax revenues and so on. The third chapter, "The factors of fiscal disparity among provinces in China". This chapter focuses on analysis of the impact of differences in provincial fiscal revenue of the economic, policy, institutional and other factors. The structure of inter-provincial comparative analysis of revenue, including general budget revenue in the proportion of total fiscal revenue, tax revenues accounted for the proportion of general budget revenue, tax revenue and non-tax revenue growth, internal structure of tax revenues and so on.The fourth chapter, "policy recommendations to balance the inter-provincial fiscal Disparities". First, speed up economic development. The basis of economic, financial, depending on local economic development promotion; Second, through continued implementation of the overall strategy for regional development, actively promote the construction of the main functional areas, increase support to less developed provinces, and promote the basic equalization of public services to enhance the development of decision-making level of the provinces; Third, by increasing the autonomy of local government tax revenue, the implementation of the tax base of tax distribution, continue to promote the "tax reform" policy and strengthening tax collection and improve the degree of tax effort to strengthen the financial system; Fourth, control, regulate and optimize the special transfer payments.This paper's innovative points are as follows:First, selected Zhejiang, Anhui and Sichuan provinces as the eastern, central and western regions, analyze the financial situation between them. Second, analyze the affecting factors such as economy, policy and system, and made their degree of financial contribution to the growth of the sort. Third, some of the conclusions of the article has a certain reference value to local fiance theory and practice.