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

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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