分税制改革-缘起-现状及展望

、，、，195920（1），，，，。，、，，“，”。，1980-1993，40.5%。，1980-1982、1991-199330%。，：1979-1984，，；1984-1993，，。1993，22.0%（2）。；、，。，199311，《》，。199312，《》，1994，，，。11953-1979（）1953177.02162.0514.971954187.72183.704.021955193.44201.05-7.611956222.10210.0212.081957222.94210.0312.911958305.26177.22128.041959118.78249.34-130.561960142.80278.63-135.83196176.65160.32-83.67196293.07181.64-88.57196378.92192.31-113.391964100.81224.86-124.051965156.07284.17-128.101966196.49339.11-142.62：、1，2（1.，130012；2.，130117）［］1994，“”，。，。［］；；［］F810.422［］A［］1007-5674（2009）03-009-03320095（）JournalofJilinNormalUniversity（Humanities&SocialScienceEdition）No.3May.2009［］2009－03－12［］（：2007101838）［］（1980-），，，，，，，：、；（1978-），，，，，：。doi:10.3969/j.issn.1007-5674.2009.03.02798——

      

 

 
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99——。，、、。、、，。，，。，，。：，；，；，。，，。，。，，，。，，。：，；，。［］［1］.-2006[M].：，2007.［2］.[M].:,2004.［3］.[D].：，2008.［4］.[M].：,1996.［5］.[M].：,2003.［6］.[M].：,1999.［7］,.[M].：,1998.［8］.[M].：,2005.［9］.：[M].：，,2001.［10］.[C].：,2003.［11］JUNMa,IntergovernmentalRelationsandEconomicMan-agementinChina,Houndmills,Basingstoke[M].Hampshire:MacmillanPress;NewYork:St.Martin'sPress,1997.［12］ROYBahl，JORGEMartinez.Vasquez.FiscalFederalismandEconomicReforminChina，InJessicaS.WallackandT.N.Srinivasan(ed.)，FederalismandEconomicRe-form:InternationalPerspectives[M].NewYork:CambridgeUniversityPress,2006.［：］OntheOrigin,CurrentSituationandOutlookoftheReformofTaxSharingSystemSUNDe-chao，YANYu（SchoolofAdministrationinJilinUniversity，Changchun，Jilin，130012；DepartmentofPublicManagementinChangchunTaxationCollege，Changchun，Jilin，130117)［Abstract］Asfiscalcontractsystemmadetheratioofcentralfiscalrevenuesinfiscalrevenuesreducegradually,Chinachosethereformoftaxsharingsystemin1994.Thereformoftaxsharingsystemincreasestworatiosinashorttime,however,italsoleavesmanyproblems.Therefore,Chinamustdeepenthereformoftaxsharingsystemthroughbothrulesandbehaviorsinfuture.［Keywords］taxsharingsystem；central-localfiscalrelations；eatingfromseparatekitchen100——