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Reforming China's public finances /

In recent years, China has taken steps to promote sustainable growth, with greater reliance on market mechanisms and institutions that facilitate orderly macroeconomic controls. The International Monetary Fund has been assisting the authorities in this endeavor. IMF participation has been particular...

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Détails bibliographiques
Cote:Libro Electrónico
Autres auteurs: Ahmad, Ehtisham (Éditeur intellectuel), Gao, Qiang (Éditeur intellectuel), Tanzi, Vito (Éditeur intellectuel)
Format: Électronique eBook
Langue:Inglés
Publié: Washington [D.C.] : International Monetary Fund, 1995.
Sujets:
Accès en ligne:Texto completo
Table des matières:
  • Contents
  • Foreword
  • Acknowledgment
  • 1 Overview
  • Intragovernmental Fiscal Issues in China
  • 2 Problems in Chinese Intragovernmental Fiscal Relations, Tax-Sharing System, and Future Reform
  • 3 China's Financial Policies for Minority Nationalities and Poor Areas
  • The Budget, Macroenomic Control, and Legal Framework
  • 4 Budget Policy in China
  • 5 Budget Laws, Control, Review, and Management in China
  • Expenditure Assignments
  • 6 A Comparative Perspective on Expenditure Assignments
  • 7 Infrastructure Provision in a Socialist Market Economy
  • 8 Social Expenditure Assignments in China: Issues and ResponsesRevenue Assignmentsâ€?Tax Policy and Administration
  • 9 Reform and the Market Economy and Tax in China
  • 10 Unifying the Enterprise Income Tax and Reforming Profit Distribution Between Government and State-Owned Enterprises
  • 11 Basic Issues of Decentralization and Tax Assignment
  • 12 Local Taxation in an International Perspective
  • 13 Issues in Natural Resource Taxation
  • Grants and Transfers
  • 14 Theory and Practice of Intergovenmental Transfers