County-finance reform has experienced three stages since the foundation of People’s Republic of China.Be-fore 1993,the system of‘financial all-in’took the first position;Since 1994,the mode of tax-sharing has been put into practice.After the rural tax-system reform in 2003,adjustments to systems of‘Province-administrated County’and‘Coun-ty-administrated Village-finance’have been implemented.In the paper,based on the studies on historical changes of the county finance,the innovation practices of the county-finance system are introduced wh...
