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在过去20年间,中国对财政系统进行了重大的改革。1994年做出的一项主要变革是以提高收入流动性以及改善国家—省级财政关系为重点。以增值税为主体的新税制为收入占GDP比重的大幅提高奠定了基础。改革还为政府间财政关系体系带来了重大变化。分税制的变革提高了中央政府的收入,政府可借此加大对于地方政府的财政分配并
In the past two decades, China has made major reforms to its fiscal system. A major change in 1994 was the focus on improving income mobility and improving national-provincial fiscal relations. The new tax system with value added tax as the main body laid the foundation for a substantial increase in the share of income in GDP. The reform has also brought about major changes in the system of intergovernmental fiscal relations. The reform of the tax-sharing system has raised the revenue of the central government, and the government can increase the fiscal allocation to local governments.