从韩国分税制看中国税制改革的跨世纪选择

A Choice for the Reform of the Tax System Tax by Studying the System of Tax Distribution in the South Korea

韩国政府将税收作为干预经济、参与经济管理的有效手段。韩国经济在过去３０ 年中高速发展，与其稳健合理的税制改革分不开。我国世纪之交的税制改革应借鉴韩国分税制的经验和教训。

Tax is used as an effective means to intervene economy and participate economic development in the government of the South Korea.The economy in Korea developed greatly in the past 30 years,which is linked with her stable and reasonable tax reform.The experience and lessons of the system of the tax distribution in the South Korea should be used for reference in our tax reform and a new connotation of our tax reform should be given systematically.