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《Northern Legal Science》 2010-05
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On the Fiscal Federal System in China with a Unitary System——from the Perspective of Fiscal Relations between Central and Local Governments

WANG Shi-tao  
The unitary and federal systems function merely as different categories of vertical distribution of state powers. Since centralization and decentralization of power coexist in any country,China is a unitary system with federal features. Obviously,contradictions between the fiscal federal system and the unitary state political system do exist; however,the reform of the fiscal federal system does not refer to the establishment of the constitutional federalism in China.
【CateGory Index】: F812.2
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