Transformation of the Fiscal and Taxation Systems

ISBN-13: 9789811625893 / Angielski / Twarda / 2022 / 400 str.

Jia Kang; Wei Liu; Xu Qin

Spis treści

绪  论　促进包容性增长、支撑全面改革的财政体制变革的背景与思路

Introduction    The Reform of the Fiscal System Intended to Promote Inclusive Growth and Comprehensive Reforms: Background and Perspectives

   一、中国实现现代化战略目标的新阶段、新挑战和无可回避的全面改革

   二、以包容性增长联结现代化战略目标的哲理思考和道路选择

   三、公共财政对全面改革的支撑：回顾与展望

   四、分税制的国际实践与中国借鉴

1. New Era of China’s Pursuit to Realize its Strategic Modernization Goals: New Challenges and Inevitable Comprehensive Reforms

2. Reflection on Linking Inclusive Growth with Strategic Modernization Goals and the Way Forward

3. Support of public finance to overall reform: review and expectation

4. International practice and learning of China of tax-sharing system

第一章　问题导向：中国财税体制面临的突出问题

   一、我国目前分税制财政体制有待理顺的问题

   二、政策优化、绩效提升所需的管理制度支撑不足问题

   三、财政的可持续性相关问题

   四、改革的阻力、障碍因素分析

Chapter I  Problem-oriented: major problems the fiscal and taxation system of China confronts

1. Problems to be solved existing in current tax-sharing system of China

2. Insufficient management system support demanded by policy optimization and performance promotion

3. Sustainable problems of finance

4. Analysis of the resistance and obstacle factors of reform

第二章　目标引领：财税体制改革的总体思路、基本目标与路径

   一、总体思路

   二、基本目标

   三、路径

Chapter II  Target-directed: overall thinking, basic targets and routes of fiscal and taxation system reform

1. Overall thinking

2. Basic targets

3. Routes

第三章　务实操作：构建适应国家治理现代化的现代财税体制

   一、形成科学规范的政府间财政分配关系

   二、完善预算管理制度，健全政府预算管理体系

   三、深入推进税制改革，加快建立健全地方税体系

   四、进一步深化财政支出管理改革

   五、完善政府债务管理制度

Chapter III  Practical operation: build modern fiscal and taxation system adapted to the modernization of national governance

1. Establish scientific and normative inter-governmental fiscal distribution relations

2. Perfect budget control system and complete government budget management system

3. Thoroughly enhance tax reform and accelerate the establishment of complete local tax system

4. Further enhance the reform of fiscal expenditure management

5. Perfect government debt management system

第四章　风险防控和配套联动

   一、财政风险的基本状况评价

   二、财政风险防范体系的框架与要领

   三、财税与其他改革协调推进

Chapter IV  Risk prevention and control and supporting linkage

1. Evaluation of basic condition of fiscal risk

2. Framework and essentials of fiscal risk prevention system

3. Coordinated promotion of fiscal and taxation reform and other reforms

参考文献

References

后记

Epilogue

O autorze

Jia Kang is Ph.D. Advisor and Research Fellow at Chinese Academy of Fiscal Sciences. He is a member of the National Committee of CPPCC and Member of Subcommittee of Economy, CPPCC. His has extensively published monographs and chapters such as New Supply: Chinese Innovation in Theory of Economics, Supply-Side Reform - China New Supply-Side Economics, Ten Topics of Supply-Side Reform, and Crucial Challenge in front of China: How to Escape Mid-income Trap.

 

Liu Wei has a Ph.D. in Economics and is Associate Research Fellow and Graduate Instructor at Chinese Academy of Fiscal Sciences (originally, Research Institute for Fiscal Science, the Ministry of Finance, P.R.C.). He is also Adjunct Professor of East China University of Political Science and Law and is mainly engaged in the research of financial theory and policies, government investment and financing, government budget performance.

Blurb

This book elucidates the murky realities of China's taxation system today, and advocates bold plans for change. Theorizing finance and taxation in relation to a national political system, the authors explain the current tangled-up realities of China's creaky, inherited and uneven tax system- and put forward a plan for radical change. This book will be of interest to finance professionals, economists, and scholars of the Chinese economy. The focus is to properly handle the three basic economic and social relations between the government and the market (and the enterprises as the main market entities), between the central and local governments, and between the public power system and the citizens. This book follows the research context of problem orientation – goal orientation - practical operation, and puts forward the ideas, basic goals and paths of fiscal system reform that adapt to the modernization of national governance.

Jia Kang is Ph.D. Advisor and Research Fellow at Chinese Academy of Fiscal Sciences. He is a member of the National Committee of CPPCC and Member of Subcommittee of Economy, CPPCC. His has extensively published monographs and chapters such as New Supply: Chinese Innovation in Theory of Economics, Supply-Side Reform - China New Supply-Side Economics, Ten Topics of Supply-Side Reform, and Crucial Challenge in front of China: How to Escape Mid-income Trap.

Liu Wei has a Ph.D. in Economics and is Associate Research Fellow and Graduate Instructor at Chinese Academy of Fiscal Sciences (originally, Research Institute for Fiscal Science, the Ministry of Finance, P.R.C.). He is also Adjunct Professor of East China University of Political Science and Law and is mainly engaged in the research of financial theory and policies, government investment and financing, government budget performance.