The Evolution of Chinese Fiscal System and Land Administration System Since the Reform of Tax Sharing System: Associated with the Function of Social Conflict

Abstract

The 1994 Reform of Tax Sharing System (TSS) of China changed the current Chinese society a great deal. This paper starts with issues revealed from present news, by discussing the causes and effects of the Reform of Tax Sharing System, and therefore takes relatives issues such as the Fiscal Responsibility System (FRS),the Land Finance(LF),the Local Debt(LD) into consideration. This paper intends to analyze such issues in the perspective of legal system and eventually summarize them using Lewis Coser’s Combination of Structural Functionalism and Social Conflict Theory, i.e. the theory emphasized in The Function of Social Conflict. The history showed in this paper, concerns the evolution of Chinese legal system including the Chinese Constitution. Meanwhile, the theory combined Structural Functionalism and Social Conflict Theory offers quite some explanation power when analyzing issues above. Besides, this paper is more like a report of syntopic reading about a series of articles and books concerning TSS, FRS, LF and LD.