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改革开放以来财政收入“两个比重”日益下降所引起的后果已经引起政府高层决策人士的关注，１９９４年分税制改革的直接目的之一就是解决这个问题。分税制实施四年多来，取得了巨大成就，但“两个比重”的现状仍然不能令人满意。本文通过对我国进口商品税负现状的分析，指...
The consequences of the declining “two weights” of fiscal revenue since the reform and opening up have caused the concern of senior government policy makers. One of the direct purposes of the tax-sharing reform in 1994 was to solve this problem. The implementation of the tax sharing system has achieved tremendous achievements over the past four years or so, but the status quo of the “two weights” remains unsatisfactory. This article through the analysis of the status quo of China’s tax burden of imported goods, refers to ...