我国分税制财政体制的创新研究

1994年实行的分税制 ,对我国的改革开放和经济发展起到了极大的推动和促进作用 ,特别是 2 0 0 2年实行的所得税制改革更是对分税制财政体制的一次重大的制度创新。然而 ,随着我国社会主义市场经济体制的不断完善和发展 ,当前财政体制的弊端也日益显露出来 ,新一轮的制度创新已成为必然。

Research on the Innovation of the Tax Allocation Fiscal System

The system of tax allocation performed by the go vernment in 1994, has had quite an effect on China's reform and the economic dev elopment, especially the reform of income tax system implemented in 2002 has bee n an even greater innovation of the tax allocation fiscal system. However, with the unceasing perfecting and development of the socialist market economy system, the malpractice of the present fiscal system appears out more and more visibly, the new round of system innovation has already become inevitable.