浅析分税制在西部农村经济发展中的作用

An Analysis of the Roles of Tax-divided System in Rural Economic Development of Western Areas

通过历史数据分析和数据挖掘相结合的定量分析方法,结合中央和地方政府1992年至2006年的财政收入数据,探讨了分税制在发展西部地区经济发展中的作用,并为做好西部地区的分税制提出了尽量使地方政府的财权与事权基本对称和完善财政转移支付制度等方面的建议。

According the statistic data of revenue income both of state and local governments from 1992 to 2006, through quantitative approach of the combination of the analysis of historical data and data-digged way, the author of this paper analyzes the roles of tax-divided system in the economic development in Western areas and gives proposals of balancing financial power and personnel power and improving the system of financial transfer and payment.