Author(s)

Hong Zeng

Corresponding Author

Hong Zeng

Abstract

County is the most basic administrative unit in China, and the grass-roots unit that provides public services to citizens. The development of county economy is the basis of the overall national economic development in China. Without the development of county economy, the development of the entire national economy will eventually become a “water without a source”. Among the policy factors that affect the development of county economy, fiscal and tax policies are crucial and play an important role in economic development. They are an integral part of the government governance system and an important means of macroeconomic regulation. Based on this, it is necessary for this paper to study the fiscal and tax policies of China’s counties from the perspective of the stable development of the county economy.

Keywords

County economy, Stable development, Fiscal and taxation policies