论文部分内容阅读
政府性债务扩张的深层逻辑分税制改革与政府性债务:互生互补为改变中央财政“囊中羞涩”的状况,增强中央的宏观调控能力,我国于1994年实行“分税制”改革,此次“集权式”改革搭建了中央与地方财政分配关系的基本制度框架,对我国的经济发展方式产生了深远影响。分税制的核心内容是改原来的“财政包干制”为分税种划分中央和地方的财政
The Deep Logic of Governmental Debt Expansion Tax Reform and Governmental Debt: Mutualism and Mutual Complementation In order to change the state of the Central Government’s fiscal fund and increase the ability of the Central Government to regulate its macroeconomics, China implemented the “tax-sharing” reform in 1994, Times “centralized type ” reform set up a basic institutional framework for the financial distribution between the central and local governments, which has had a profound impact on the economic development mode of our country. The core content of the tax sharing system is to change the original “financial contract system ” for the tax division of the central and local government