{"created":"2024-12-10T04:54:14.417606+00:00","id":2000150,"links":{},"metadata":{"_buckets":{"deposit":"7a542cd3-7953-48ea-836d-185557f4e863"},"_deposit":{"created_by":13,"id":"2000150","owner":"13","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"2000150"},"status":"published"},"_oai":{"id":"oai:kiis.repo.nii.ac.jp:02000150","sets":["6","6:48"]},"author_link":["613"],"item_10002_biblio_info_30":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-03-31","bibliographicIssueDateType":"Issued"},"bibliographicNumberOfPages":"12","bibliographicPageEnd":"12","bibliographicPageStart":"1","bibliographicVolumeNumber":"16","bibliographic_titles":[{"bibliographic_title":"九州情報大学研究論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"Bulletin Kyushu Institute of Information Sciences","bibliographic_titleLang":"en"}]}]},"item_10002_text_31":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"九州情報大学"}]},"item_1729048188239":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"甘, 長青","creatorNameLang":"ja"},{"creatorName":"Gan, changqing","creatorNameLang":"en"}],"familyNames":[{"familyName":"甘","familyNameLang":"ja"},{"familyName":"Gan","familyNameLang":"en"}],"givenNames":[{"givenName":"長青","givenNameLang":"ja"},{"givenName":"changqing","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"613","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000389000833","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000389000833"}]}]},"item_1729067525434":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"中国では、1994年に導入された「分税制」と呼ばれる基本的な税財政制度の枠組みの中で、国家権益の保護やマクロ・コントロール機能を持つ税目は中央税、経済発展に直接関わる主要税目は共有税、地方の徴収管理に適する税目は地方税、と位置付けられている。\nしかし、その後、中央も地方も分税の本旨をそっちのけに財源を奪い合ってきた。中央や省政府は自らの財政収入を増加させるため、様々な手管を弄してきたことも判明した。結果的に、本来政府間で税目を分けるはずの分税制が変容し、共有税化が加速度的に進んでいる。歯止めかからぬ共有税化の動きには、分税制を共有税が支えると言う皮肉さえ感じられる。分税制の導入から二十年間の歳月を経た、現在の共有税システムについて言えば、94年当時と比べて有利な扱いを獲得したのは、中央や省のような上位政府層である。羊頭狗肉の現行分税制を改め、本物に近付けるための取り組みは待ったなしと言えよう。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_1729230278053":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_1729230588476":{"attribute_name":"収録物識別子","attribute_value_mlt":[{"subitem_source_identifier":"1349-2780","subitem_source_identifier_type":"PISSN"},{"subitem_source_identifier":"AA11371994","subitem_source_identifier_type":"NCID"}]},"item_1729564662870":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2024-12-10"}],"filename":"1994年分税制改革後の中国における共有税システム.pdf","filesize":[{"value":"779 KB"}],"format":"application/pdf","url":{"url":"https://kiis.repo.nii.ac.jp/record/2000150/files/1994年分税制改革後の中国における共有税システム.pdf"},"version_id":"c254869f-c31d-40c5-8f00-b29c1136de5b"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"分税制","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"中央地方共有税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"営改増","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"省以下政府間財源配分","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"海南省","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"広東省","subitem_subject_language":"ja","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"1994年分税制改革後の中国における共有税システム","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"1994年分税制改革後の中国における共有税システム","subitem_title_language":"ja"},{"subitem_title":"China’s Common Tax System since Tax-Sharing Reform in 1994","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"13","path":["6","48"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-12-10"},"publish_date":"2024-12-10","publish_status":"0","recid":"2000150","relation_version_is_last":true,"title":["1994年分税制改革後の中国における共有税システム"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2024-12-10T05:00:00.258344+00:00"}