Table 7 The implementation process of immediate reimbursement for cities in our sample

The cities that realized the immediate reimbursement in May, 2017 or before (87)

Aksu, Altay, Baicheng, Baishan, Bayingolin, Beijing, Beihai, Benxi, Bortala, Cangzhou, Changchun, Changji, Changsha, Changzhou, Chengde, Chengdu, Chongqing, Dalian, Daxinganling, Dezhou, Dongying, Fuzhou, Guangzhou, Guiyang, Guyuan, Hainan(P), Hangzhou, Harbin, Heifei, Huludao, Ili, Jilin, Jinan, Jining, Karamay, Kashgar, Kizilsu, Kumul, Kunming, Langfang, Lianyungang, Ma’anshan, Nanjing, Nanning, Nantong, Neijiang, Panjin, Panzhihua, Qiannan, Qingdao, Qinhuangdao, Shenyang, Shijiazhuang, Shizuishan, Siping, Songyuan, Suqian, Suzhou, Taiyuan, Taizhou, Tangshan, Tarbagatay, Tianjin, Tongchuan, Turpan, Urumqi, Xianning, Xianyang, Xi’an, Xining, Xuzhou, Weifang, Weihai, Wuhan, Wuxi, Wuzhong, Wuzhou, Yan’an, Yanbian, Yantai, Yangzhou, Yinchuan, Yuxi, Zhengzhou, Zhenjiang, Zhongwei, Zunyi

The cities that realized the immediate reimbursement after May, 2017 and before May, 2018 (175)

Alxa, Ankang, Anqing, Anshan, Anshun, Anyang, Baise, Baiyin, Baoding, Baoji, Baoshan, Baotou, Bayannur, Bengbu, Bijie, Changde, Changzhi, Chaozhou, Chenzhou, Chifeng, Chuxiong, Dali, Dandong, Daqing, Datong, Dehong, Deyang, Dingxi, Dongguan, Enshi, Ezhou, Foshan, Fuyang, Fuzhou, Gannan, Ganzhou, Guang’an, Guilin, Guoluo, Haibei, Haixi, Handan, Hanzhong, Hechi, Heihe, Hengshui, Hengyang, Heyuan, Hinggan, Huzhou, Hohhot, Holonbuyr, Honghe, Huaihua, Huanggang, Huangnan, Huangshi, Huizhou, Jiamusi, Jiangmen, Jiaozuo, Jiaxing, Jiayuguan, Jieyang, Jincheng, Jingdezhen, Jinhua, Jingzhou, Jinzhong, Jinzhou, Jiujiang, Jixi, Kaifeng, Lanzhou, Laibin, Liangshan, Liaoyang, Lijiang, Lincang, Linfen, Linyi, Lishui, Liu’an, Liupanshui, Liuzhou, Longyan, Luohe, Luoyang, Maoming, Meishan, Mianyang, Mudanjiang, Nanchang, Nanchong, Nanping, Nanyang, Ningbo, Ningde, Nujiang, Ordos, Pingdingshan, Pingliang, Pingxiang, Pu’er, Putian, Puyang, Qingyang, Qiandongnan, Qiangxinan, Qinzhou, Qitaihe, Quanzhou, Qujing, Quzhou, Sanming, Shanghai, Shangluo, Shangqiu, Shangrao, Shantou, Shanwei, Shaoguan, Shaoxing, Shenzhen, Shiyan, Shuangyashan, Shuozhou, Suizhou, Qingyuan, Taizhou, Tianshui, Tibet, Tieling, Tongliao, Tongling, Tongren, Ulanqab, Weinan, Wenshan, Wenzhou, Wuhai, Wuhu, Xiamen, Xiantao, Xiangtan, Xiangxi, Xiangyang, Xiaogan, Xilingol, Xinxiang, Xinzhou, Xishuangbanna, Xuancheng, Yangjiang, Yangquan, Yibin, Yichang, Yichun, Yingkou, Yongzhou, Yueyang, Yulin(S), Yulin(G), Yuncheng, Yunfu, Yushu, Zhangjiakou, Zhangzhou, Zhaoqing, Zhaotong, Zhongshan, Zhoushan, Zhuhai, Zhumadian, Zhuzhou