Abstract
It is clear that China is tentatively transitioning or attempting to transition from an old local revenue system that relied exclusively on land transfer fees (LTF) from selling land use rights to a new system that changes the one-time fee into a regular tax alongside a different use for the revenue. In this chapter, we provide a more detailed analysis of the transition process.
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1981年广东省人民代表大会常务委员会公告第六号公告:《深圳经济特区土地管理暂行规定》。.
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© 2015 Springer International Publishing Switzerland
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Hou, Y., Ren, Q., Zhang, P. (2015). Transition of Local Revenue Systems. In: The Property Tax in China. Development and Governance, vol 1. Springer, Cham. https://doi.org/10.1007/978-3-319-10049-4_2
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DOI: https://doi.org/10.1007/978-3-319-10049-4_2
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Publisher Name: Springer, Cham
Print ISBN: 978-3-319-10048-7
Online ISBN: 978-3-319-10049-4
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