【摘要】 论中国财政体制改革的目标选择——新税制实行以来中央和地方财政关系的分析朱秋霞１９９４年中国在财政领域内同时进行了以增值税为特征的税制改革和以分税制为特征的财税管理体制的改革。这两项重大改革的目的和影响范围，都远远超出了财政领域，而直接关系到整个经济体...更多还原

【Abstract】 Abstract An Analysis on the Relations between the Central Government and Local Government since Practicing the New Tax System(Zhu Qiuxia) From our national conditions, the goal of centralization for the reform of Chinese taxation would not be implemented to quantity, i.e. the revenue of central government will go beyond that of local government. The goal of centralization should be implemented to quality, i.e. to standardize the financial system in the whole country.更多还原