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本文通过对我国1994年实行的分税制改革制度设计和执行过程中存在的问题进行探讨,并针对转移支付过程中存在的问题提出了试行纵向转移与横向转移相结合、完善转移支付形式等措施来完善转移支付制度。
This paper discusses the problems in the process of designing and implementing the tax-sharing reform in our country in 1994, and puts forward such measures as piloting the combination of vertical transfer and horizontal transfer and perfecting the form of transfer payment in light of the problems existing in the transfer payment process Transfer payment system.