论文部分内容阅读
1994年中国的财税配套改革,突破了按照行政隶属关系组织财政收入的老框子和“分灶吃饭”包干体制,初步搭建了中央政府与以省级为代表的“地方政府”之间以“分税制”为基础的分级财政体制框架。
In fiscal and taxation reform in 1994, China broke through the old framework of fiscal revenue organized according to the administrative affiliation and the system of “dividing and eating”, and initially set up the “Central Government” and the “Local Government” represented by the provincial level Between the “tax system” based on the hierarchical financial system framework.