{"created":"2023-05-15T09:48:31.475815+00:00","id":354,"links":{},"metadata":{"_buckets":{"deposit":"7d0b04d2-4512-4294-9079-acdb58faca6a"},"_deposit":{"created_by":3,"id":"354","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"354"},"status":"published"},"_oai":{"id":"oai:kiis.repo.nii.ac.jp:00000354","sets":["6:48"]},"author_link":["613"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicPageEnd":"12","bibliographicPageStart":"1","bibliographicVolumeNumber":"16","bibliographic_titles":[{}]}]},"item_3_description_10":{"attribute_name":"抄録(日)","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。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_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"3","subitem_description_type":"Other"}]},"item_3_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00009176559","subitem_description_type":"Other"}]},"item_3_description_8":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_type":"Other"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA11371994","subitem_source_identifier_type":"NCID"}]},"item_3_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"九州情報大学 経営情報学部 経営情報学科"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifier":"","affiliationNameIdentifierScheme":"ISNI","affiliationNameIdentifierURI":"http://www.isni.org/isni/"}],"affiliationNames":[{"affiliationName":"","affiliationNameLang":"ja"}]}],"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"}]},{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifier":"","affiliationNameIdentifierScheme":"ISNI","affiliationNameIdentifierURI":"http://www.isni.org/isni/"}],"affiliationNames":[{"affiliationName":"","affiliationNameLang":"ja"}]}],"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"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-03-16"}],"displaytype":"detail","filename":"KJ00009176559.pdf","filesize":[{"value":"798.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00009176559.pdf","url":"https://kiis.repo.nii.ac.jp/record/354/files/KJ00009176559.pdf"},"version_id":"e36e2567-dbe5-44a5-89dc-a87afb08f2c2"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"分税制","subitem_subject_scheme":"Other"},{"subitem_subject":"中央地方共有税","subitem_subject_scheme":"Other"},{"subitem_subject":"営改増","subitem_subject_scheme":"Other"},{"subitem_subject":"省以下政府間財源配分","subitem_subject_scheme":"Other"},{"subitem_subject":"海南省","subitem_subject_scheme":"Other"},{"subitem_subject":"広東省","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":"China's Common Tax System since Tax-Sharing Reform in 1994","subitem_title_language":"en"}]},"item_type_id":"3","owner":"3","path":["48"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-03-01"},"publish_date":"2014-03-01","publish_status":"0","recid":"354","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":"3","weko_shared_id":3},"updated":"2024-04-26T02:40:04.408730+00:00"}