China : Improving Rural Public Finance for the Harmonious Society

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 pa...

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Bibliographic Details
Main Author: World Bank
Format: Other Rural Study
Language:English
en_US
Published: Washington, DC 2012
Subjects:
NPL
TAX
Online Access:http://documents.worldbank.org/curated/en/2007/11/8900489/china-improving-rural-public-finance-harmonious-society
http://hdl.handle.net/10986/7664
id okr-10986-7664
recordtype oai_dc
repository_type Digital Repository
institution_category Foreign Institution
institution Digital Repositories
building World Bank Open Knowledge Repository
collection World Bank
language English
en_US
topic 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
spellingShingle 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
World Bank
China : Improving Rural Public Finance for the Harmonious Society
geographic_facet East Asia and Pacific
China
description 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.
format Economic & Sector Work :: Other Rural Study
author World Bank
author_facet World Bank
author_sort World Bank
title China : Improving Rural Public Finance for the Harmonious Society
title_short China : Improving Rural Public Finance for the Harmonious Society
title_full China : Improving Rural Public Finance for the Harmonious Society
title_fullStr China : Improving Rural Public Finance for the Harmonious Society
title_full_unstemmed China : Improving Rural Public Finance for the Harmonious Society
title_sort china : improving rural public finance for the harmonious society
publisher Washington, DC
publishDate 2012
url http://documents.worldbank.org/curated/en/2007/11/8900489/china-improving-rural-public-finance-harmonious-society
http://hdl.handle.net/10986/7664
_version_ 1764404341235515392
spelling okr-10986-76642021-04-23T14:02:38Z China : Improving Rural Public Finance for the Harmonious Society World Bank 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 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. 2012-06-11T17:16:59Z 2012-06-11T17:16:59Z 2007-11-21 http://documents.worldbank.org/curated/en/2007/11/8900489/china-improving-rural-public-finance-harmonious-society http://hdl.handle.net/10986/7664 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Other Rural Study Economic & Sector Work East Asia and Pacific China