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

本研究项目于2003-2007年在中国开展了四次野外工作。特别是从2007年8月，也就是特别是去年张忠仁和内藤次郎访问中国，并通过海外同事王朝才副主任刘德雄研究员的出席之事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。我们调查的地区是吉林省财政厅、延边朝鲜族自治州财政局和珲春市，内蒙古自治区财政厅、锡林浩特市财政局和阿巴嘎旗。2007年8月5日，我们在吉林省财政厅召开了一次圆桌会议，并直接从吉林省财政厅金融科学实验室范亚平那里得到了关于吉林省金融体系的介绍。 ...更多信息 中央财政局财政科学实验室主任徐明坤和延边州地方财政局财政科学实验室主任吴平直接，在珲春市地方财政局召开了圆桌会议。在此，我们再次从新的视角，对中央对地方增值税纳税申报规则的制定问题，进行了积极的论证，并于去年由陕西省延安市地方财政局提交。它是由陕西省延安市地方财政局去年提交的，（张仲仁正是应这一要求，运用数学方法，澄清了至今未阐明的增值税纳税申报规则问题，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圆桌会议。在此，我们再次提交了关于大企业和分支机构的总公司的公司所得税（Corporate Tax）征收问题。我们受宠若惊，第二天，11日在阿巴嘎旗地方财政局召开了一次圆桌会议，赵成祥直接出席了会议。随后，9月13日，张忠仁得到了内蒙古财政厅财政科学实验室苏春平主任的合作，并接受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一次联席会议，总结了迄今为止四年的研究成果。少

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