Abstract This paper discusses the tax system reform theoretically and empirically,local government budget deficit expanding reason. The local government budget deficit is the difference between the local fiscal revenue and fiscal expenditure. Theoretical analysis shows that the local fiscal revenue,including income transfer payments to non-tax revenue,shared tax revenue,local tax revenue. It is found that the different items of income of the local government budget deficit.
LI Yong-Gang,SHU Zi-Yi. Fiscal Revenue Structure and the Deficit Scale——Based on the Analysis of China’s 31 Provincial Local Governments. Economic Survey, 2013, 1(6): 0143.
2013, Vol. 1 
