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改革开放后,中国财税管理体制打破“包干制”框架,实行分税制改革,结束了中央财政虚弱、地方乱象横生的历史,却又成了高地价、高房价及地方发展失衡的开端,本文用历史的方法阐述分税制改革对中国经济发展的影响。
After the reform and opening up, China’s fiscal and taxation management system has broken the “one-package rule” framework and implemented the reform of the tax-sharing system. This has ended the history of the central government’s weak fiscal and local chaos but turned out to be a high land price, high housing prices and unbalanced development. This article illustrates the impact of tax-sharing reform on China’s economic development by historical means.