Full-Text Search:
Home|Journal Papers|About CNKI|User Service|FAQ|Contact Us|中文
《Journal of Huazhong University of Science and Technology Edition of Social Sciences》 2002-02
Add to Favorite Get Latest Update

The Disadvantageous Effects of the Present Taxation System on the Economic Development of the Middle-Western Area in China

LI Kai-feng, XU Chang-sheng (School of Economics, HUST, Wuhan 430074, China)  
The present taxation system formed in the reform in 1994 has some disadvantageous effects: the local shared tax income has decreased, the way of taxation and the favorable tax policy are more beneficial to the eastern area than the middle-western area. So the present taxation system should be reformed deeply to strengthen the fiscal power of the middle-western area. This includes dividing the kinds and the share of taxes between the central government and the middle-western area reasonally, improving the way of taxation, giving more favorable policy to the middle-western area.
【CateGory Index】: F812.42
Download(CAJ format) Download(PDF format)
CAJViewer7.0 supports all the CNKI file formats; AdobeReader only supports the PDF format.
【Co-references】
Chinese Journal Full-text Database 10 Hits
1 WANG Guang-cheng (Dept. of Management Science and Engineering,China Coal Economic College, Yantai 264005,China);Theories of Mineral Resources Tax and Fee in China and Their Applications[J];Journal of China Coal Economic College;2002-02
2 QIU Feng (School of Economics and Trade,Zhejiang University of Finance and Economics,Hangzhou 310012,China);Review and Analysis on the Reform of Rural Taxes and Fees[J];Collected Essays on Finance and Economics;2003-03
3 WANG Bin-hui;Greening tax system in OECD and transplanting in China[J];Urban Problems;2004-05
4 CHEN Jia-bing(Economic Research Institute of Land andResource P.R.C.,Beijing 101149,China);Study on adjustment of tax and fee policy for mineral resources[J];Industrial Minerals & Processing;2007-05
5 ;Present situation of China's resource taxation system and its perfection measure[J];Environmental Economy;2005-05
6 Duan Zhiping Zhou Chua’nai Shi Xiangdong (School of Economic Management, Shandong University of Science and Technology);Comparison and Reference of Mining Tax System Between China and Foreign Countries[J];Express Information of Mining Industry;2006-01
7 Jiang Jianming(Anhui Evaluation Center of Mineral Resources Reserves);Analysis of Mining Tax System by Examples[J];Express Information of Mining Industry;2007-05
8 Tang Xuemei,Yang Dian,Tang Junfeng(School of Resources and Safety Engineering,Central South University,Changsha,Hunan 410083,China);Thinking on the Taxes and Royalty of China's Mining Industry from the Angle of Tax's Essence[J];Mining Research and Development;2007-04
9 WANG Jin-xia (Taxation Department, Changchun Taxation College, Changchun 130021,China);Analysis and Reflection on the Resource Tax in Our Current Tax System[J];Taxation and Economy;2005-03
10 ZHANG Wen ju(Ministry of National Land and Resources);EVOLUTION AND DEVELOPMENT ORIENTATION OF PROPERTY RIGHTS SYSTEM OF MINERAL RESOURCES IN CHINA[J];CHINA GEOLOGY & MINING ECONONIC;2000-01
©2006 Tsinghua Tongfang Knowledge Network Technology Co., Ltd.(Beijing)(TTKN) All rights reserved