Articles with the same column -- Department of Academic Journals, SUFE

Home > Same Column Articles

【With the same column:【专题讨论·中央与地方财政关系】 Found 2 articles】 /Page Order by: Asce Desc

Select all: Export Citations as: For

| F301.0

The Land Finance Revenue under the “Business Tax to Value-added Tax Reform”: Constrains on the Planning Target of Construction Land

Wang Jian, Huang Jing, Wu Qun

Business Tax to Value-added Tax Reform（BTtoVAT）is the continuation and the fundamental measure of the structural tax cuts policy. On January 1, 2012, the pilot reform of BTtoVAT was init...

First published at: Jun 01, 2019

View: HTML | PDF | Download PDF(1499.8 KB) | ESI

doi:10.16538/j.cnki.jfe.2019.06.002

Journal of Finance and Economics, Vol. 45, Issue 06, pp. 17 - 28

| F810.7

Transfer Payment Uncertainty and Local Fiscal Expenditure Bias in China

Liu Guanchun, Zhou Wei

Government revenue is the source of funds for local governments to arrange fiscal expenditures and provide public services.With the completion of tax-sharing system reform in 1994, the fin...

First published at: Jun 01, 2019

View: HTML | PDF | Download PDF(1259.9 KB) | ESI

doi:10.16538/j.cnki.jfe.2019.06.001

Journal of Finance and Economics, Vol. 45, Issue 06, pp. 4 - 16

Submission

Peer Review

Editorial

Search

Journal of Finance and Economics

Foreign Economics & Management

Journal of Shanghai University of Finance and Economics

Journals | Articles | Submission | Subscribe | Contact us

Copyright 2026 © Department of Academic Journals, SUFE No. 321 Guoding Rd, Shanghai, China P.O: 200433