Study On The Fiscal Decentralization Of Central And Local Governments In Republican China

Fiscal decentralization, which means a reasonable definition of revenue and expenditure between the central and local governments, the key to fiscal decentralization, is to give financial autonomy to local governments. In China’s history, fiscal system has always been centralized. At the end of the Qing Dynasty, as the country is opened, the Western fiscal decentralization thoughts past into China and then because of internal and external hardships, centralized system can no longer adapt to the needs of the times. Therefore, fiscal decentralization developed in theory and practice. The case of China today, since the founding of New China, the fiscal decentralization between the central and local governments experienced several changes, the current financial system in the evolution of the reform of the tax system in1994, but the reform of the tax system in1994is not perfect, a lot of problems occur in the actual process of implementation. How to solve these problems, to study from the historical perspective is a good choice.This research also lies in this, trying through the study of the fiscal decentralization between central and local governments in Republican China can cause the thinking of today’s financial system reform. In this vein, the chapter I is background and literature review, the main content lies in chapter II, Chapters III and IV, in these three chapters, the first is to introduce the theory background of fiscal decentralization, and then take the time as the main line, to sort out the successive changes of national government’s fiscal decentralization in the past decades from the end of the Qing Dynasty until the victory of the war. And each change to be analyzed. Followed is a further discussion on one important issue of fiscal decentralization in Republican China:the local self-government and self-government financial, a key to fiscal decentralization is that a certain degree of financial autonomy is given to local government. Financial autonomy is a core issue of fiscal decentralization, it is very necessary to study. At the end, this article analyzed the behavior of the central government and local governments behind the fiscal decentralization in the Republican China, and then put forward some inspiration of today’s financial system reform.