The System of Revenue Sharing and Fiscal Transfers in China
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
下载链接：
https://www.oecd.org/en/publications/the-system-of-revenue-sharing-and-fiscal-transfers-in-china_5k4bwnwtmx0r-en.html
下载链接
链接失效反馈官方服务：
资源简介：
The main features of China’s current sub-national finance arrangements date back to the 1994 tax reform. China has a multi-level government structure that shares national tax revenues through a system of tax sharing and transfers, and divides spending assignments and responsibilities. Local governments have hardly any discretionary power to modify...
