政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/102141

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | 全文筆數/總筆數 : 115261/146306 (79%)
造訪人次 : 54601375 線上人數 : 17

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

政大機構典藏 > 學術期刊 > Issues & Studies > 期刊論文 > Item 140.119/102141

請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/102141

題名:	Mainland China`s Tax Revenue and Extrabudgetary Funds
作者:	Huang, Jen-The
關鍵詞:	extrabudgetary funds;individual industrial and commercial households;collective enterprises;value-added tax state-run enterprises
日期:	1996-09
上傳時間:	2016-09-21 14:38:22 (UTC+8)
摘要:	Since the initiation of reform and opening-up policies, mainland China’s enterprises have been asked to pay taxes instead of continuing to deliver a portion of their profits to the state. At the same time, local governments have also increased their extrabudgetary funds through taxation. In the process of instituting the taxation system, the central government has kept most of the financial power in its own hands, completely deviating from the new economic policy of allowing local governments to enjoy greater autonomy. On the other hand, local governments have taken advantage of the new taxation system’s loopholes to transfer part of their tax revenue into extrabudgetary funds and using these funds to support state-owned enterprises in their own areas. If this phenomenon develops unchecked, the central government will have difficulties in exercising effective financial control, although its tax distribution system, which was implemented at the beginning of the 1990s, aims to consolidate its financial power.
關聯:	Issues & Studies,32(9),69-86
資料類型:	article
顯示於類別:	[Issues & Studies] 期刊論文

文件中的檔案:

檔案	描述	大小	格式	瀏覽次數
32(9)-69-86.pdf		1506Kb	Adobe PDF2	514	檢視/開啟

在政大典藏中所有的資料項目都受到原著作權保護.

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

資料載入中.....