从国际比较视角看我国的分税制改革

3:,:,,;,,,;,::,,100872:F812.2:A:1002-8102(2010)03-0034-051994,,,,,,,,,,2080,1993,198440.5%22%,59.5%78%,,1994,199455.7%,200255%;,()199478%44.3%,45%,,,,199371.7%,199469.7%,199672.9%,200878.7%,,,43Finance&TradeEconomics,No13,20103(07&ZD012),:2005,2006:;20082008,?,,(),,199556%,200863.3%,,200844.5%,,(),2005,,()40%;60%;,80%,(),,,,;,,,,25%;,50%,:,45%,44.5%,,,,,,,,,,,,,,,,2005,79127,,,,,,,,,206070,5320103:()2008,:2008,HansjorgBlochligerandOliverPetzold,TaxandGrants:ontheRevenueMixofSub2centralGovernments.COM/CTPA/ECO/GOV/WP(2009)7.HansjorgBlochligerandOliverPetzold,TaxandGrants:ontheRevenueMixofSub2centralGovernments.COM/CTPA/ECO/GOV/WP(2009)7.27,,20071216RobinBoadwayandJean-FrancoisTremblay,ATheoryofVerticalFiscalImbalance.IFIRWorkingPaperNo.2006-04.,,,,,,,,,,,,,,,,,:,;,,,(),,,,,,,,,,,2005,53.9%,87%84%75.7%100%98%100%,,,,,,,,,19(),,14,,1163Finance&TradeEconomics,No13,2010JaniceCaulfield,LocalGovernmentFinanceinOECDCountries.=3553941514900240953&hl=zh-CN.OECD,GrowingUnequal?IncomeDistributionandPovertyinOECDCountries,2008.HansjorgBlochligerandJosetteRabesona,TheFiscalAutonomyofSub2CentralGovernments:anUpdate.COM/CTPA/ECO/GOV/WP(2009)9.2008,1146.3%,34.9%,57%43%,,2005,,18.6%,47.2%,9.6%,18.6%,13.8%,30%,9.6%,(),(),,,,,1994,,(),2008,78.7%,1995-2005OECD33%,(50%)(68%),,,,,,,,200830%,70%;2007(),5914%,9918%,9614%,9612%,7516%,100%,6915%,,,2008,1718%,1311%,515%,36%,OECD62%,,7320103,:2008,HansjorgBlochligerandJosetteRabesona,TheFiscalAutonomyofSub2CentralGovernments:anUpdate.COM/CTPA/ECO/GOV/WP(2009)9.SteffenBach,HansjorgBlochligerandDominikWallau,TheSpendingPowerofSub2CentralGovernments:APilotStud2y.COM/CTPA/ECO/GOV/WP(2009)8.EraDabla2Norris,IssuesinIntergovernmentalFiscalRelationsinChina.IMFWorkingPaper,WP/05/30.:2008,;IMF,GovernmentFinanceStatisticsYearbook,2008.:2008,SteffenBach,HansjorgBlochligerandDominikWallau,TheSpendingPowerofSub2CentralGovernments:APilotStud2y.COM/CTPA/ECO/GOV/WP(2009)8.(),(),,,(),,,,,35%,,,,,,,()15,,()1994590200818708.6;,()38.8%46.8%,,,,OECD50%,69%,78%,67%,80%,81%,82%,2008,,65%,35%,:1.HansjorgBlochligerandOliverPetzold,TaxandGrants:ontheRevenueMixofSub2centralGovernments.COM/CTPA/ECO/GOV/WP(2009)7.2.SteffenBach,HansjorgBlochligerandDominikWallau,TheSpendingPowerofSub2CentralGovernments:APilotStudy.COM/CTPA/ECO/GOV/WP(2009)8.3.HansjorgBlochligerandJosetteRabesona,TheFiscalAutonomyofSub2CentralGovernments:anUpdate.COM/CTPA/ECO/GOV/WP(2009)9.4.HansjorgBlochligerandOliverPedzold,FindingtheDividingLineBetweenTaxSharingandGrants,COM/CTPA/ECO/GOV/WP(2009)10.5.RobinBoadwayandJean-FrancoisTremblay,ATheoryofVerticalFiscalImbalance.IFIRWorkingPapersNo.2006-04.6.JonathanGruber,PublicFinanceandPublicPolicy.WorthPublishers,2005.:83Finance&TradeEconomics,No13,2010HansjorgBlochligerandOliverPedzold,FindingtheDividingLineBetweenTaxSharingandGrants.COM/CTPA/ECO/GOV/WP(2009)10.HansjorgBlochligerandOliverPetzold,TaxandGrants:ontheRevenueMixofSub2centralGovernments.COM/CTPA/ECO/GOV/WP(2009)7.AbstractsofSelectedPapersResearchonReconstructionofInclusiveRuralFinancialSystemBasedonInnovationofElectronicFinancialServiceGUOXingping(AgriculralBankofChina,100005)Inthispaper,weanalyzetheimportanceofinformationtechnologyinnovationinbuildinginclu2siveruralfinancialsystem,byspecialinvestigationsinHengCounty,LingshanCountyandTian2dongCountyofGuangxiZhuangAutonomousRegion.Theresultsshowthattheinnovationofe2lectronicchannelsforfinancialservicesisabreakthroughtotheestablishmentofinclusiveruralfinancialsystem.Howtoachievesustainabledevelopmentofelectronicfinancialservicesinvastruralareasisakeyissueatpresent.Weshouldfullyrespecttheinnovationofelectronicfinancialserv2icepatternbyruralareas.Electronicfinancialserviceshaveacharacteristicofquasi2public2goods,thusallsectorsofsocietyshouldplayanactiveroleintheprocessofbuildingthissystem.Keywords:ElectronicFinancialServices,InclusiveRuralFinanceSystem,SustainableDevelopmentWeatherIndexInsuranceandSustainableDevelopmentofAgriculturalInsuranceWEIHualin,WURenqiang(EconomicsandManagementSchool,WuhanUniversity,430072)Frequentextremeweathereventsresultingfromglobalwarminghavebeenthreateningtheworldfoodsecuritydramatically.Agriculturalinsurancehasbeenhighlyvaluedbycountriesallovertheworldasakeyfinancialinstrumentusedinmanagingweatherdisasterrisksandprotectingfoodsecurity.However,currentbusinessmodelofagriculturalinsuranceaffectsitsoperationaleffi2ciency.Mostdevelopingcountrieswoulddriveagricultureinsuranceintoanunsustainabledevel2opmentsituationinthelongterm,becauseoftheoverweighedfiscalburden.Tosolvethecontra2diction,manydevelopingcountriessetuptheweatherindexinsuranceprogramtoimprovethetraditionalbusinessmodel,whichhasachievedinitialsuccess.Insomecountries,thesustain2abilityofagriculturalinsurancehasbeensignificantlyenhanced.Byanalyzingthehistory,opera2tionprogressandfeaturesofweatherindexinsurance,thispapersuggeststhatweatherindexin2surancewillalsocontributesignificantlytoagriculturalinsurancesustainabledevelopmentinChi2na.Chinashoulddrawonsuccessfulexperienc