This chapter provides a regional comparison by utilizing the author’s database of provincial-level local public finance during the planned economy period in order to clarify Shanghai’s position within China as a whole. The database created by the author is a reconstruction of provincial, municipal, and autonomous region-level fiscal data recorded in local gazettes from 1949 to 1978, and presents comprehensive statistics on the fiscal revenue and expenditure of each area, as well as Central Subsidy Revenue, Central Remittance Expenditure, and the total revenue and total expenditure incorporating these intergovernmental transfers between the central government and local governments. The analysis focuses on the relative size of each local finance unit and the contribution of each local government to central public finance, as well as the relationship between each local fiscal structure and the regional economy (especially local enterprises), which reveals in what ways Shanghai’s local fiscal model, discussed in Chapters 5 and 6 , possessed distinct characteristics, and conversely in what ways it reflected general tendencies.