Volume 4, Issue 4, December 2020, Page: 78-84
China’s Central-Local Government Relationship from the Fiscal System Perspective
Xiaochun Ren, School of Political Science and Public Management, Shanxi University, Taiyuan, P. R. China
Lingguang Meng, School of Political Science and Public Management, Shanxi University, Taiyuan, P. R. China
Received: Nov. 13, 2020;       Accepted: Dec. 2, 2020;       Published: Dec. 8, 2020
DOI: 10.11648/j.jppa.20200404.13      View  77      Downloads  26
Different fiscal systems may shape different relationships of the central-local government. The transition of the fiscal system is an important perspective to interpret the changes of the relationship between the central and local governments. From the perspective of historical institutionalism, this paper analyzes the changes of China’s fiscal system and the corresponding central-local relationship since the founding of the People’s Republic of China. Since 1949, China’s fiscal administration system has undergone a continuous change process: the fiscal system characterized by “unified revenue and unified expenditure” in the prime of the founding of China, the fiscal system characterized by “fiscal responsibility” in 1980s (the reform and opening-up) and the fiscal system characterized by the tax-sharing system gradually improved. Accordingly, with the evolution of the fiscal system, the central-local relationship characterized by “centralization of authority”, “decentralization and profit sharing” and “grant decision in economy” have been formed respectively. In view of the above, the conclusion is drawn: with the constant reform of the fiscal system, the relationship between the central and local governments is gradually moving from “‘control’ and ‘being controlled’” towards “synergy and cooperation” in China. Finally, they will achieve a benign development.
Fiscal System, Central-Local Government Relationship, Changes
To cite this article
Xiaochun Ren, Lingguang Meng, China’s Central-Local Government Relationship from the Fiscal System Perspective, Journal of Public Policy and Administration. Vol. 4, No. 4, 2020, pp. 78-84. doi: 10.11648/j.jppa.20200404.13
Copyright © 2020 Authors retain the copyright of this article.
This article is an open access article distributed under the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0/) which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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