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改进、健全省以下分税制的探讨财政部财政科研所课题组１９９４年开始实行的新财税体制，按照社会主义市场经济的客观要求，在中央与省（市、自治区）两级间初步搭起了一个以“分税制”为基础的分级财政框架。新体制迄今已运行三年，成效显著，同时实际工作中有待解决的问...
Improving and Perfecting the Tax Sharing System under the Provinces The new fiscal and taxation system started in 1994 by the task force of the Ministry of Finance and Research Institute of Finance and Science has initially put forward a new fiscal and taxation system between the central government and the provinces (municipalities and autonomous regions) in accordance with the objective requirements of the socialist market economy A Hierarchical Financial Framework Based on the Tax Sharing System. The new system has been in operation for three years so far, with remarkable results, and at the same time the outstanding problems in practical work ...