With the ratio of the main tax revenue to the tax revenue and fiscal one increasing,the proportion of the main tax revenue distributed between all levels of governments is related to the fiscal self-supporting capacity and the quantity of fiscal duty distributed between all levels of governments is negative correlated to the fiscal self-supporting capacity under the tax-sharing system.

Revenue Supply and State-building:A Study on the Grassroot Market Regulative Organization in Guangzhou,1949-1978;