Format:
1 online resource (440 pages)
ISBN:
9780821369289
,
9780821369272
Content:
This book brings together analysis and insights from high-level Chinese policy-makers and prominent international scholars in addressing the key challenges China is facing in maintaining rapid growth and achieving the Government's stated goal of creating a harmonious society. It analyzes such key policy issues as: public finance and the changing role of the state; fiscal reform and revenue and expenditure assignments; inter-governmental relations and fiscal transfers; and financing and delivery of basic public goods such as compulsory education, innovation, public health, and social protection.
Content:
Cover -- Title Page -- Contents -- Foreword -- Preface -- Acknowledgments -- Contributors -- Abbreviations -- CHAPTER 1 Overview -- Introduction -- The Role of the State and Public Finances -- Government Spending -- Fiscal Reform and Revenue Assignments -- Intergovernmental Relations and Fiscal Transfers -- Provision and Delivery of Public Services -- Public Education -- Innovation for Growth -- Public Health and Health Care -- Pension Reform -- Maintaining Growth and Addressing Inequality -- References -- PART 1 Role of the State and Public Finances -- CHAPTER 2 Public Finances, the Role of the State, and Economic Transformation,1978-2020 -- Introduction -- Structural Change and Public Finance -- The Fall and Rise of Government Revenue and Expenditure in Relation to National Income -- Off-Budget Activities -- Intergovernmental Fiscal Relations -- Government Expenditure in Transition -- Social Security -- China's Social Security Schemes -- Social Security Reform -- The Urban System -- The Rural System -- Economic Inequality -- Looking Forward: Public Finances in the Medium Term -- Increasing Tax Revenue -- Improving Intergovernmental Fiscal Relations -- Protecting the Environment and Natural Resources -- Notes -- References -- CHAPTER 3 Intergovernmental Fiscal Reforms, Expenditure Assignment, and Governance -- Introduction -- China's Fiscal System -- Intergovernmental Fiscal Reforms for a Harmonious Society -- Expenditure Assignment and Accountability -- Enforcing Accountability -- Conclusion -- Notes -- References -- CHAPTER 4 Fiscal Policy and Reforms:Toward Realizing a Harmonious Society -- Introduction -- The Role of Fiscal Policy in Promoting a Harmonious Society -- Options for Creating a More Efficient and Transparent Tax System -- Value Added Tax -- Enterprise Income Tax -- Personal Income Tax -- Other Taxes.
Note:
Description based on publisher supplied metadata and other sources
,
Contents; Foreword by James W.Adams; Preface; Acknowledgments; Contributors; Abbreviations; 1 Overview; Part I: Role of the State and Public Finances; Table 2.1 Government Revenue and Expenditure as a Percentage of GDP, 1978-2004; Table 2.2 Off-Budget Revenues and Expenditures as a Percentage of Total Budget Revenues and Expenditures, 1989-2003; Table 2.3 Central Government Share of Budgetary Revenue and Expenditure, 1978-2004; Table 2.4 Composition of Government Budgetary Expenditure,1978-2004
,
Table 2.5 Government Expenditure on Education and Health as a Percentage of Total Expenditure, 2000-03Figure 2.1 Rural/Urban Income Inequality, 1978-2005; Table 3.1 Subnational Government Share of Total Government Revenue and Expenditure, in China and Groups of Other Countries; Table 3.2 Revenues and Expenditures, by Level of Governmentin China, 1993-2003; Figure 3.1 Within-Province Disparities in per Capita Expenditure across Counties, 2003; Figure 3.2 Per Capita Expenditures by Province, and Minimum National Standards under Current and Perfect Equalization, 2003
,
Figure 3.3 Relation between Investment Climate and Social and Environmental Conditions in China, 2005Figure 4.1 Central Government Fiscal Revenues, Expenditures, and Balances, 1998-2005; Table 4.1 Value Added Tax Rates in Selected Countries; Table 4.2 Corporate Income Tax Rates, Yields, and Productivity in Selected Economies, 2002; Table 4.3 Main Differences between Enterprise Income Tax Lawson Domestic and Foreign-Invested Enterprises; Table 4.4 Personal Income Tax Rates, Yields, and Productivity in Selected Economies, 2002
,
Table 4.5 Shares of Central and Local Government Spending, by Expenditure Category, 2004Table 4.6 Spending on Education and Health in Selected Economies, 2004; Part II: Fiscal Reform and Revenue Assignments; Table 5.1 Shares of Total Expenditure by Governments at Different Levels, by Expenditure Category, 2003; Table 5.2 Extrabudgetary Spending by Subnational Governments,1998-2002; Table 5.3 Extrabudgetary and Budgetary Expenditure for Consolidated Local Governments, 1985-2002; Table 5.4 Per Capita Expenditure Disparities across Provinces, 1990-2003
,
Table 5.5 Public per Capita Expenditure for Selected Items, by Province, 2003Figure 6.1 Central, Local, and Total Government Revenues, 1980-2005; Table 6.1 Sources of Tax Revenues of Local Governments in Selected Federal Countries, 2001; Table 6.2 Sources of Tax Revenues of Local Governments in Selected Unitary Countries, 2001; Table 6.3 Taxing Powers of Subnational Governments in Selected OECD Countries, 1995; Figure 6.2 Provincial Revenue Losses from C-VAT Reform, Base-Case Scenario; Table 6.4 Effect of Revising VAT Revenue-Sharing Rules
,
Figure 6.3 Provincial Revenue Losses from Extension of VAT to Services
Additional Edition:
ISBN 9780821369272
Additional Edition:
Erscheint auch als Druck-Ausgabe ISBN 9780821369272
Language:
English
Bookmarklink
