Publication

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19

2019-4

About this paperSince the 18th National Congress of Communist Party of China (CPC),the CPC Central Committee has evaluated the“ne...

18

2019-4

About this paperIn 1994,tax - sharing reform is the cornerstone of china’s socialist market economy. Based on the review of the...

18

2019-4

About this paperThere has yet no thorough empirical research about why China should levy a broad-base real property tax. We try to ...

18

2019-4

About this paperIn this paper, we study the equalization effect of transfer payment on financial resources by using the county level ...

18

2019-4

About this paperSince 2011,China’s economy said good bye to the two digit growth,GDP growth is shifting,and economic development ...

18

2019-4

About this paperThis paper analyzes the allocation of tax burden of different income groups before and after the personal income tax ...

Field  of  Research

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Fundamental Fiscal Theory

Neo Public Finance comes into being as a new fiscal theory framework and a new analysis and research paradigm for fiscal science.

International Taxation

The research on International Taxation aims to fully understand the trends of international tax reform, and to better promote the improvement of international tax rules, so as to facilitate the full use of the international market.

National Defense Economy

The research mainly focus on Fiscal Economy of National Defense in Response to Major National Security Challenges takes national defense budget, national defense economy and national security.

The History of Public Finance

The purpose of this research is aim to study the public finance history from Chinese ancient times to modern and contemporary times, and takes China’s way of producing material and the public finance system ideas as the research objects.

Government Budget Management

Government Budget Management studies public budget theory, fiscal transparency, rule of law for the budget, budget supervision by the national congress, government accounting, and government fiscal report.

State Governance and Government Behavior

The research on State Governance aims to introduce a framework of fiscal system to reexamine the behavior of China’s central and local governments.

International  Cooperation