区域经济发展差距变化与财政体制改革的关系研究

• 作 者: 王朝才 傅志华 刘德雄
• 机 构: 财政部科研所
• 出 处: 财政研究
• 发表日期: 1998年11期
• 关键词: 财政体制 经济发展差距 中西部内陆 沿海地区 财政分配 地区经济 财政收入 两税 比重变化 财税体制

作为规范各级政府间分配关系的财政体制，与区域经济均衡发展有着密不可分的关系。在１９９４年推出财政体制的重大改革──全面实行分税制时，人们普遍希望通过这项改革促进区域经济均衡发展，缩小中西部内陆地区与东部沿海地区的经济发展差距。然而，针对实行分税制以来...

As a financial system that regulates the distributional relationship among all levels of government, it is inextricably linked with the balanced development of regional economy. When the major reform of the fiscal system was introduced in 1994 - when the tax-sharing system was fully implemented, it was generally hoped that this reform would promote the balanced development of the regional economy and narrow the gap in economic development between the inland areas in central and western China and the eastern coastal areas. However, since the implementation of the tax-sharing system ...