中国农村税费改革策略性分析 = A strategic analysis of the tax and fee reform in rural China
This thesis, based on normative and positive analysis, studies the tax and fee reform in China's rural areas, taking the interests of both local governments and peasants into consideration. It reviews the literature on tax and fee reforms, analyzes the problems associated with this process and...
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| Format: | Thesis |
| Language: | Chinese |
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2008
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| Online Access: | http://hdl.handle.net/10356/7871 |
| _version_ | 1826112989798858752 |
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| author | 张福杰 Zhang, Fujie |
| author2 | Chen, Kang |
| author_facet | Chen, Kang 张福杰 Zhang, Fujie |
| author_sort | 张福杰 Zhang, Fujie |
| collection | NTU |
| description | This thesis, based on normative and positive analysis, studies the tax and fee reform in China's rural areas, taking the interests of both local governments and peasants into consideration. It reviews the literature on tax and fee reforms, analyzes the problems associated with this process and proposes some solutions accordingly. Main proposed measures include: (1) to rationalize the fiscal distribution system so as to lessen the financial burden of local governments; (2) to restructure local government debts; (3) to complement the tax and fee reform with reforms in the related areas; (4) to enhance the demand-supply match for local public goods; and (5) to restructure township governments through institution reforms. |
| first_indexed | 2024-10-01T03:16:11Z |
| format | Thesis |
| id | ntu-10356/7871 |
| institution | Nanyang Technological University |
| language | Chinese |
| last_indexed | 2024-10-01T03:16:11Z |
| publishDate | 2008 |
| record_format | dspace |
| spelling | ntu-10356/78712024-01-12T10:11:22Z 中国农村税费改革策略性分析 = A strategic analysis of the tax and fee reform in rural China 张福杰 Zhang, Fujie Chen, Kang Nanyang Business School DRNTU::Business::Accounting::Tax This thesis, based on normative and positive analysis, studies the tax and fee reform in China's rural areas, taking the interests of both local governments and peasants into consideration. It reviews the literature on tax and fee reforms, analyzes the problems associated with this process and proposes some solutions accordingly. Main proposed measures include: (1) to rationalize the fiscal distribution system so as to lessen the financial burden of local governments; (2) to restructure local government debts; (3) to complement the tax and fee reform with reforms in the related areas; (4) to enhance the demand-supply match for local public goods; and (5) to restructure township governments through institution reforms. Master of Science (Managerial Economics) 2008-09-18T07:52:37Z 2008-09-18T07:52:37Z 2003 2003 Thesis http://hdl.handle.net/10356/7871 zh Nanyang Technological University application/pdf |
| spellingShingle | DRNTU::Business::Accounting::Tax 张福杰 Zhang, Fujie 中国农村税费改革策略性分析 = A strategic analysis of the tax and fee reform in rural China |
| title | 中国农村税费改革策略性分析 = A strategic analysis of the tax and fee reform in rural China |
| title_full | 中国农村税费改革策略性分析 = A strategic analysis of the tax and fee reform in rural China |
| title_fullStr | 中国农村税费改革策略性分析 = A strategic analysis of the tax and fee reform in rural China |
| title_full_unstemmed | 中国农村税费改革策略性分析 = A strategic analysis of the tax and fee reform in rural China |
| title_short | 中国农村税费改革策略性分析 = A strategic analysis of the tax and fee reform in rural China |
| title_sort | 中国农村税费改革策略性分析 a strategic analysis of the tax and fee reform in rural china |
| topic | DRNTU::Business::Accounting::Tax |
| url | http://hdl.handle.net/10356/7871 |
| work_keys_str_mv | AT zhāngfújiézhangfujie zhōngguónóngcūnshuìfèigǎigécèlüèxìngfēnxīastrategicanalysisofthetaxandfeereforminruralchina |