摘要
１９９４年我国实行分税制后，中央与地方财政关系发生了深刻变化。但分税制作为一种过渡性体制，仍存在一些重要的理论问题和操作上的原则性问题。基于我国的国情，借鉴其他市场经济国家分税制的成功经验，中国应选择以集权为主的分税制模式。因此。
Abstract The relations
between the central and local finances has changed greatly after carrying out the system of tax
distribution in 1994.But as a transitional system,some important problems in theory and some
principled problems in operation are still in the system of tax distribution.In the light of our
national conditions,we should choose the model of the system of tax distribution with the
centralization of power by using the successful experiences of the system of tax distribution of
other countries for reference.Hence the present system of tax distribution should be amended.
出处
《税务与经济》
CSSCI
北大核心
1999年第1期17-20,共4页
Taxation and Economy
基金
辽宁省高等学校科研重点项目
