Economic bubbles are an extreme form of structural imbalance. They are common in economic transformation periods.

There are different views in China on how to unify the income tax for both domestic enterprises and foreign-funded enterprises and this issue has also attracted concern from the international community.

China's capital market has been a bit chaotic this year, reflecting the economic transformation is taking place, with financial risks are appearing.

The ten-year rapid growth of tax revenue following the reform of the tax-sharing system is an important phenomenon in the natio's economic life.

Based on a study on the new system of export duty refund conducted by the local branches of the International Taxation Research Association in Tianjin, Wuhan, Xi'an and Hunan Province, this paper analyzes the positive changes after the new system was put into effect

It is an analysis based on field survey at the township level in terms of its financial capacity.

This study is based on field survey, focusing on the debt generating mechanism at township level.