Author(s)

Mengyuan Wei ¹, Xuerui Zhang ¹, Ruizheng Zhang ², Bing Meng ³

Affiliation(s)

¹ School of Economics and Management, Tibet University, Tibet Lhasa, 850000, China
² College of Tourism and Foreign Languages, Tibet University, Tibet Lhasa, 850000, China
³ School of Finance and Economics, Tibet University, Tibet Lhasa, 850000, China

Corresponding Author

Mengyuan Wei

ABSTRACT

Throughout the continuous tax reform since the reform and opening up, China's transition from the planned economy system to the market economy system and the socialist market economy in the process of continuous improvement, the development of the national economy on the "visible hand" to play the function of the requirements, the level of continuous improvement. Tax itself is an important macro-control tool, but also related to government finance, which in turn affects government purchases, transfer payments and their allocation between the central and local governments. The great significance of tax reform to the government's macro-control ability can be seen in this paper. Judging from the process of tax sharing reform, the macro control ability of the Chinese government has been continuously strengthened. At present, China has entered a new stage of development, emphasizing the combination of an efficient market and a competent government. Studying the changes in the government's macro-control capacity in the process of tax sharing reform is of great reference significance for China to play the role of "promising government" and implement the new development concept.

KEYWORDS

Overall Rationing System, Exclusive System of Tax Distribution, Macro-Control, Economic System Reform

CITE THIS PAPER

Mengyuan Wei, Xuerui Zhang, Ruizheng Zhang, Bing Meng, Analysis of the change of government macro-control ability in the reform process of tax sharing system. Social Security and Administration Management (2022) Vol. 3: 9-14. DOI: http://dx.doi.org/10.23977/socsam.2022.030202.

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