China : Improving Rural Public Finance for the Harmonious Society
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Washington, DC
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This report aims to assist the
government in improving implementation of the New Socialist
Countryside (NSC) program, especially in raising the
effectiveness of public expenditures, and the harmonization
of public finance. While this report pays particular
attention to rural aspects of public finance, it addresses
this topic within the overall framework of intergovernmental
finance that impacts both rural and urban areas. Similarly,
the discussions and recommendations in this report are
intended to move the system towards one that is harmonized
and does not differentiate between 'rural' and
'urban' areas. The structure of this report is as
follows: Chapter 2 analyzes the considerable number of
reform efforts that have been introduced to the rural public
finance system. It looks at the RFR in depth, as well as
other associated and related reforms and evaluates the
overall outcome of these reforms. Chapter 3 provides an
overview of China's intergovernmental system as the
framework for rural public finance. It includes an analysis
of the expenditure and revenue assignments and their
development, and the impact on rural public finance. The
transfer system, an integral part of the intergovernmental
fiscal system, is treated separately in Chapter 4 because of
its overwhelming importance for rural public finance. The
chapter analyzes how far the transfer system goes in
addressing the fiscal imbalances and providing the necessary
public funds for rural areas. It also assesses the role of
earmarked transfers. Chapter 5 then looks at the public
finance situation at the grassroots level, i.e., the
financing of villages, townships, and counties, including
how recent developments have impacted their situation and
what remaining issues exist at these levels. Finally,
Chapter 6 summarizes the findings of this study, proposes a
strategy for policy reforms, and suggests ideas for its implementation.
Palabras clave
ACCESS TO SERVICES, ACCESSIBILITY, ACCOUNTABILITY, ADMINISTRATIVE BURDEN, ADMINISTRATIVE CAPACITIES, ADMINISTRATIVE CAPACITY, ADMINISTRATIVE REFORMS, AFFORDABILITY, AGRICULTURAL BANK, AGRICULTURAL DEVELOPMENT BANK, AGRICULTURAL SECTOR, AGRICULTURAL TAX, AGRICULTURAL TAXES, APPROPRIATIONS, ASSET SALES, AUDITING, AUTONOMY, BASIC EDUCATION, BENEFICIARIES, BIASES, BLOCK GRANTS, BONDS, BORROWING, BUDGET CONSTRAINTS, BUDGET REFORM, BUDGETARY EXPENDITURES, BUDGETARY REVENUES, BUDGETING, CAPITAL INVESTMENTS, CASH PAYMENTS, CENTRAL GOVERNMENT, CENTRAL GOVERNMENT SPENDING, CENTRAL TRANSFERS, CIVIL SERVICE, CIVIL SOCIETY ORGANIZATIONS, COMPULSORY INVESTMENTS, CONTINGENT LIABILITIES, CREDIT COOPERATIVE, DEBT, DECENTRALIZATION, DELIVERY OF SERVICES, DEVELOPING COUNTRIES, DISPOSABLE INCOME, DIVISION OF RESPONSIBILITIES, DOUBLE TAXATION, ECONOMIC ACTIVITY, ECONOMIC GROWTH, ECONOMIC REFORMS, ECONOMIC SUCCESS, EDUCATION LEVEL, EDUCATION PROGRAM, ENVIRONMENTAL SUSTAINABILITY, EQUALIZATION, ETHNIC MINORITIES, EVALUATION CRITERIA, EXPENDITURE ASSIGNMENTS, EXPENDITURE RESPONSIBILITIES, EXPORTERS, FACILITY MAINTENANCE, FAMILIES, FARMER, FARMERS, FINANCE MINISTRY, FINANCES, FINANCIAL ASSISTANCE, FINANCIAL DIFFICULTIES, FINANCIAL MANAGEMENT, FINANCIAL MARKET, FINANCIAL MARKETS, FINANCIAL RESPONSIBILITIES, FINANCIAL RESPONSIBILITY, FINANCIAL SECTOR, FINANCIAL SYSTEMS, FISCAL BURDEN, FISCAL CAPACITIES, FISCAL CAPACITY, FISCAL DEFICITS, FISCAL MANAGEMENT, FISCAL POLICY, FISCAL REFORM, FISCAL REFORMS, FISCAL RESOURCES, FISCAL SYSTEM, FISCAL TRANSFERS, GOVERNMENT EXPENDITURES, GOVERNMENT FINANCING, GOVERNMENT INTERVENTION, GOVERNMENT SUBSIDY, GRANT DESIGN, HEALTH MINISTRY, HEALTH SERVICES, HOLDING, HOUSEHOLDS, HUMAN DEVELOPMENT, HUMAN SERVICES, INCOME INEQUALITY, INCOME LEVEL, INCOME TAX, INCOME TAXES, INDEBTEDNESS, INEQUALITIES IN OPPORTUNITIES, INFORMATION SYSTEM, INFRASTRUCTURE INVESTMENTS, INSTITUTIONAL BARRIERS, INSTITUTIONAL REFORMS, INSTRUMENT, INTERGOVERNMENTAL FINANCE, INTERGOVERNMENTAL TRANSFERS, INTERNATIONAL DEVELOPMENT, LAND ADMINISTRATION, LAND ADMINISTRATION SYSTEM, LAND MARKET, LAND REFORM, LAND USE, LEGAL RIGHTS, LEVIES, LEVY, LIVING STANDARD, LIVING STANDARDS, LOCAL DEBT, LOCAL FINANCE, LOCAL GOVERNMENT, LOCAL GOVERNMENT BORROWING, LOCAL GOVERNMENT REVENUES, LOCAL GOVERNMENTS, LOCAL PUBLIC FINANCE, LOCAL REVENUE, LOCAL TAXES, LONG-TERM INVESTMENTS, LOSS OF REVENUE, MARKET REFORMS, MIGRATION, MINISTRY OF FINANCE, MUNICIPALITIES, NATURAL RESOURCES, NON-PERFORMING LOANS, NPL, OPERATING EXPENSES, ORGANIZATIONAL STRUCTURE, PENSIONS, PERSONAL INCOME, PERSONAL INCOME TAX, PERSONAL INCOME TAXES, POLICE STATIONS, POVERTY ALLEVIATION, POVERTY REDUCTION, PREFECTURES, PRIVATE GOODS, PRIVATE SECTOR, PRODUCTIVITY, PROGRAMS, PROPERTY TAX, PROVINCIAL GOVERNMENTS, PUBLIC, PUBLIC EMPLOYMENT, PUBLIC EXPENDITURE, PUBLIC EXPENDITURE MANAGEMENT, PUBLIC EXPENDITURES, PUBLIC FINANCE, PUBLIC FUNDS, PUBLIC GOODS, PUBLIC INVESTMENTS, PUBLIC SECTOR, PUBLIC SECTOR REFORM, PUBLIC SERVICE, PUBLIC SERVICE DELIVERY, PUBLIC SERVICES, PUBLIC SERVICES IN RURAL AREAS, PUBLIC SPENDING, REGISTRATION SYSTEM, RETURN, RETURNS, REVENUE ASSIGNMENTS, REVENUE SHARING, REVENUE SOURCES, ROADS, RURAL FINANCE, RURAL FINANCIAL INSTITUTIONS, RURAL FINANCIAL MARKETS, RURAL URBAN MIGRATION, SAVINGS, SCHOOL FACILITY, SOCIAL DEVELOPMENT, SOCIAL SECURITY, SOCIAL WELFARE, SPECIAL ASSESSMENTS, STATE BONDS, STUDENT ASSISTANCE, SUB-NATIONAL FINANCE, SUBNATIONAL FINANCE, SUBNATIONAL GOVERNMENTS, TAX, TAX ASSIGNMENTS, TAX LAWS, TAX OBLIGATIONS, TAX RATE, TAX RATES, TAX REVENUES, TAX SHARING, TAXATION, TERM CREDIT, TRANSPARENCY, TRANSPORT, UNFUNDED MANDATES, URBAN AREAS, URBAN INEQUALITIES, URBAN INEQUALITY, URBANIZATION, USER CHARGES, VALUATION, VILLAGE, VILLAGES, WELFARE SUPPORT