| 分税制改革：缘起、现状及展望 |
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| 引用本文： | 孙德超,阎宇.分税制改革：缘起、现状及展望[J].吉林师范大学学报,2009,37(3):98-100. |
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| 作者姓名： | 孙德超 阎宇 |
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| 作者单位： | 孙德超,SUN De-chao(吉林大学行政学院,吉林,长春,130012);阎宇,YAN Yu(长春税务学院公共管理系,吉林,长春,130117)
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| 基金项目： | 国家留学基金管理委员会支持项目 |
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| 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。
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| 关 键 词： | 分税制 中央与地方财政关系 分灶吃饭 |
On the Origin,Current Situation and Outlook of the Reform of Tax Sharing System |
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| SUN De-chao,YAN Yu.On the Origin,Current Situation and Outlook of the Reform of Tax Sharing System[J].Jilin Normal University JOurnal:Humanities & Social Science Edition,2009,37(3):98-100. |
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| Authors: | SUN De-chao YAN Yu |
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| Institution: | (School of Administration in Jilin University, Changchun, Jilin, 130012 ; Department of Public Management in Changchun Taxation College ,Changchun ,Jilin, 130117) |
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| 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. |
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| Keywords: | tax sharing system central-local fiscal relations eating from separate kitchen |
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