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The Research for Intergovernmental Fiscal Relations in China by the Public Administration and Finance for Lower than a Province Level after Tax-sharing System reform

分税制改革后我国省以下行政财政政府间财政关系研究

基本信息

批准号：
16402017
负责人：
ZHANG Zhongren
金额：
$ 3.9万
依托单位：
The University of Shimane
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (B)
财政年份：
2004
资助国家：
日本
起止时间：
2004 至 2007
项目状态：
已结题

项目摘要

This research project carried out field work in China in 2003-2007 year for four times. In particular from August 2007 that is in particular the last year Zhang Zhongren and Naito Jiro visited China, and, through the overseas coworker Wang Chaocai vice-director as for the thing of the attendance of the Liu Dexiong researcher got cooperation finance agency of Jilin and the Inner Mongolia, and enough research investigation was able to work. We carried out investigation areas was Jilin finance agency and Local Finance Bureau of State of Yanbian Korea group self-government and Hunchun city, and Inner Mongolia finance agency and Local Finance Bureau of Xilinhaote City and Abaga Banner (Banner = County). We held a round-table conference in Jilin finance agency on August 5, 2007 and received explanation about the financial system of Jilin from Jilin finance agency financial science laboratory Fan Yaping direct In the afternoon of the same day, as for the thing of the attendance of Jilin finan … More ce agency financial science laboratory Xu Mingkun chief and State of Yanbian self-government Local Finance Bureau finance science laboratory Wu Pingdirect, we opened in a round-table conference in Hunchun city Local Finance Bureau. Here, we developed the issue of added value tax return rules for the center to local, from the new visual angle again, and an active argument It was submitted by the Yanan City Local Finance Bureau of the Shanxi province in last year Here, we developed the issue of tax return rules for the center to local, from the new visual angle again, and an active argument It was submitted by the Yanan City Local Finance Bureau of the Shanxi province in last year (Zhang Zhongren tooks this demand, and used mathematical technique and clarified the rule problem of added value tax return that was not elucidated till now, about 1 month latex) In addition, Zhang Zhongren founded a round-table conference in Xilinhaote City Local Finance Bureau of the Inner Mongolia Autonomous Region on September 10, 2007. Here, we submitted the issue of company income tax (Corporation Tax) collection of the main office about the big business and the branch office again. We flattered it and, on 11th, the following day, held a round-table conference under the attendance of Zhao Chengxiang direct in Abaga Banner Local Finance Bureau. Successively, on September 13, Zhang Zhongren got the cooperation of Inner Mongolia finance agency financial science laboratory Su Chunping chief and received fact explanation about the Inner Mongolia finance from Inner Mongolia finance agency budget section Feng Jangzhong chief On November 28, 2007, we held a joint meeting for the study as a summary of results of research of four years till now, in The University of Shimane. Less

该研究项目于2003-2007年在中国进行了四次实地考察。特别是去年张忠仁、内藤二郎访问中国的2007年8月起，刘德雄研究员出席的事情通过海外同事王超才副所长得到了吉林和内蒙古的合作金融机构，充分的研究调查得以开展。调查区域为吉林省延边朝鲜族自治州和珲春市财政厅和地方财政局，内蒙古锡林浩特市和阿巴嘎旗（旗=县）财政厅和地方财政局。 2007年8月5日，我们在吉林省财政厅召开了圆桌会议，得到了吉林省财政厅金融科学实验室范亚平指导对吉林金融体系的讲解。圆桌会议在珲春市地方财政局开幕。这里，我们制定了中央到地方的增值税纳税申报规则问题，再次从新的视角，积极论证了去年山西省延安市地方财政局提交的这里，我们制定了中央到地方的纳税申报规则问题，再次从新的视角，进行了积极的论证。并利用数学技术，澄清了至今尚未阐明的增值税纳税申报规则问题，约1个月乳胶）此外，张忠仁于2007年9月10日在内蒙古自治区锡林浩特市地方财政局召开了圆桌会议，再次提出了总公司关于大企业和分公司的企业所得税（企业税）征收问题。我们受宠若惊，并于次日11日在阿巴嘎旗地方财政局召开了赵成祥直接出席的圆桌会议。随后，9月13日，张忠仁得到了内蒙古财政厅金融科学实验室苏春平所长的配合，并得到了内蒙古财政厅预算科冯江忠科长关于内蒙古财政的事实说明。2007年11月28日，我们在岛根大学召开了研究联席会议，总结了四年来的研究成果。较少的