Research On Financial Capacity-Building In Tibet

This article discussed Tibet's financial capacity building under the Fiscal Decentralization in the current Chinese system, and focus on revenue capacity. From ancient times, Tibet revenue structure was very special, its earning has always consists of two parts: the vertical transfer payments - from the central government, and horizontal transfer payments - subsidies from other regions, it seemed quite normal in Tibet the earning structure but other regions in China was very rare. From a financial theory, there was no a priori evidence that this huge transfer payments arising economic effects, and no path to follow. From a financial practice, this excess of horizontal and vertical transfer payments, developed Tibet's economic indeed and decided social benign movement. The problem was that experienced over half a century run-in and development of Tibet's total income at the same level of income was still low level, only about 10% of public expenditure needs to be addressed largely by central government subsidies. This problem is to be solved: where was the special nature of Tibet's financial capability? How to measure this specificity? Which to achieve this uniqueness? Therefore, this article will be divided into three categories of financial income in Tibet, small caliber financial income refers only to the level of tax revenue, medium-caliber financial income means the tax income plus transfer payments from central Tibet, large-caliber financial income is a small, medium-caliber income and provin12ces and autonomous regions of Tibet and the horizontal subsidies. Building financial capacity in Tibet, we should base on the impact of factors different sources of revenue caliber rationality, legality, optimize and increase efficiency.