【摘要】 1994年分税制改革是在财政包干制致使中央财政收入占财政收入总额的比重日益偏低的背景下出台的,它在较短的时间内提高了"两个比重",但也遗留了许多问题。为此,迫切需要从规则和行为两个方面深化分税制改革。更多还原

【Abstract】 As fiscal contract system made the ratio of central fiscal revenues in fiscal revenues reduce gradually,China chose the reform of tax sharing system in 1994.The reform of tax sharing system increases "two ratios" in a short time,however,it also leaves many problems.Therefore,China must deepen the reform of tax sharing system through both rules and behaviors in future.更多还原