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2008年,我国财税改革伴同经济体制改革已经走过30个春秋。1994年实行的分税制改革是财税改革的重要组成部分,为经济体制改革的各项配套改革提供了前提条件和物质基础,积累了较多成功经验。同时,由于受经济体制改革“渐近式”路径的制
In 2008, fiscal and tax reforms in our country accompanied by economic reform have gone through 30 years. The reform of the tax-sharing system introduced in 1994 is an important part of the fiscal reform. It has provided preconditions and material basis for the various reforms in the economic reform and has accumulated more successful experiences. At the same time, due to the economic system reform “asymptotic ” path system