The Fiscal System of Rural Compulsory Education from the Perspective of Fiscal Decentralization:History,Status Quo and Prospects

Abstract

Fiscal decentralization is one of the fundamental paths to promote efficiency for governmental management,and the System Reform of Tax Distribution is an important portion of fiscal decentralization.Since the implication of the reform two decades ago,some problems have arisen,such as the mismatch between local governments'financial power and routine power,lack of or insufficient public services provided by local governments.As one of the basic public services,rural compulsory education relies to a large extent on tax system reform,especially on finance.For now,it is the county-level finance that supports rural compulsory education,which has posed many challenges related to accessibility,the efficiency and equality of the rural compulsory education.An optimized supplying system of rural compulsory education needs a continuously developed and guaranteed fiscal providing regime.