1994年，中国以类似的方法进行了财政改革，解决中央和地方政府的税收分配问题，与土地和地方经济发展有关的控制权利被委托给地方官员，特别是在市和县的层面。
A similar approach was adopted in China’s 1994 fiscal reform to handle tax-sharing between the central and local governments, with control rights relating to land and local economic development delegated to local officials, particularly at the municipal and county levels.