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Die Reform Des Chinesischen Fiskalsystems: Eine Universität Erfurt Dissertation Die Reform des Chinesischen Fiskalsystems Eine mehrdimensionale Studie vorgelegt von Gang Li zur Erlangung des Grads eines Doktors der Wirtschaftswirtschaft (Dr. rer. pol.) an der Staatswirtschaftlichen Fakultät 2015 urn:nbn:de:gbv:547-201500127 Erstgutachter: Herr apl. Prof. Dr. Dr. Helge Peukert Zweitgutachter: Herr apl. Prof. Dr. Alexander Thumfart eingereicht: Im Dezember 2014 Datum der Disputation: 05. Februar 2015 Inhaltsverzeichnis Danksagung ..................................................................................................................................................... 3 Abkürzungsverzeichnis ................................................................................................................................... 4 Schaubilder- und Tabellenverzeichnis ............................................................................................................. 5 1. Einleitung .................................................................................................................................................... 8 1.1 Forschungsgegenstand, Fragestellung und Abgrenzung ....................................................................... 8 1.2 Aktueller Forschungsstand .................................................................................................................... 9 1.3 Methoden und Terminologie ............................................................................................................... 13 1.4 Aufbau und Schlussfolgerungen .......................................................................................................... 17 2. Volkswirtschaftlicher Kontext ................................................................................................................... 20 2.1 Wirtschaftswachstum .......................................................................................................................... 20 2.2 Wirtschaftsstrukturen .......................................................................................................................... 22 2.3 Geldmenge und Kreditvergabe ............................................................................................................ 29 2.4 Beschäftigung ...................................................................................................................................... 31 2.5 Einkommensverteilung ........................................................................................................................ 33 2.6 Anmerkungen ...................................................................................................................................... 35 3. Das institutionelle Design der Fiskalreform im Jahr 1994 und die nachfolgenden Reformen .................. 37 3.1 Hintergrund ......................................................................................................................................... 37 3.2 Inhalt ................................................................................................................................................... 41 3.2.1 Modernisierung des Steuersystems ............................................................................................... 41 3.2.2 Zuordnung der öffentlichen Einnahmen auf der Zentral- und Provinzebene ............................... 43 3.2.3 Finanzierungskompetenz .............................................................................................................. 46 3.2.4 Finanzausgleich und Finanzzuweisungen .................................................................................... 47 3.2.5 Verbesserung der Steuerverwaltung ............................................................................................. 49 3.3 Nachfolgende Reformen ..................................................................................................................... 50 3.4 Anmerkungen ...................................................................................................................................... 52 4 „Fiskalföderalismus“ des chinesischen Typs ......................................................................................... 54 4.1 Theorie und Praxis .............................................................................................................................. 54 4.1.1 Theorien des Fiskalföderalismus .................................................................................................. 54 4.1.2 Internationale Praxis .................................................................................................................... 58 4.1.3 Anmerkungen ................................................................................................................................ 60 4.2 Finanzausgleich in China .................................................................................................................... 61 4.2.1 Staatsaufbau von China ................................................................................................................ 61 4.2.2 Verteilung der Fiskaleinnahmen und -ausgaben auf Regierungsebenen ...................................... 63 4.2.3 Finanzzuweisungssystem .............................................................................................................. 66 4.2.4 Anmerkungen ................................................................................................................................ 73 4.3 Bodenverpachtung und investitionsorientierte Entwicklungspolitik ................................................... 74 4.3.1 Boden als Finanzquelle und Instrument zur Wirtschaftsentwicklung ........................................... 74 4.3.2 Finanzielle und volkwirtschaftliche Wirkungen der Bodenverpachtung ...................................... 79 4.4 Staatsbilanz.......................................................................................................................................... 83 4.5 Öffentliche Finanzen des Kreises ........................................................................................................ 86 4.5.1 Stellung und Regionalwirtschaft des Kreises................................................................................ 86 4.5.2 Einkommensseite .......................................................................................................................... 89 4.5.3 Ausgabenseite ............................................................................................................................... 93 1 4.5.4 Finanzzuweisungen ...................................................................................................................... 97 4.5.5 Aufstiegswettbewerb der Funktionäre und ihre Wirkung auf die Fiskalpolitik der subnationalen Regierungen .......................................................................................................................................... 98 4.5.6 Das neue fiskalische Schema: „Direkte provinzielle Leitung der Kreise“ ................................. 101 4.5.6 Anmerkungen .............................................................................................................................. 104 4.6 Zwischenergebnisse........................................................................................................................... 105 5. Steuersystem und Staatseinnahmen ......................................................................................................... 110 5.1 Internationale Praxis der Besteuerung ............................................................................................... 110 5.2 Umfang des Steueraufkommens und der gesamten Staatseinnahmen sowie Progressivität des Steuersystems .......................................................................................................................................... 115 5.2.1 Steuer- und Staatseinnahmenquote ............................................................................................. 117 5.2.2 Progressivität des Steuersystems ................................................................................................ 120 5.3 Steuerstruktur .................................................................................................................................... 122 5.4 Bedeutung und Potenz der Grundsteuer ............................................................................................ 126 5.5 Zwischenergebnisse........................................................................................................................... 127 6. Aktuelle öffentliche Ausgabestruktur ...................................................................................................... 129 7. Fiskalreform und Dualsystem ................................................................................................................. 136 7.1 Fiskalpolitik für das Landgebiet nach der Fiskalreform 1994: Eine kurze Zusammenfassung ......... 138 7.2 Herkunft des Dualsystems und seine Entwicklung ........................................................................... 139 7.3 Dynamik der Entwicklung nach dem Lewis-Modell ......................................................................... 141 7.4 Zu ergänzende Informationen............................................................................................................ 143 7.4.1 Chinesische Kleinbauernwirtschaften .......................................................................................
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