中国财税制度改革回顾与展望文／张如力，杨纯华图／常榕生吴渊静国的新税制和以分税制为核心的财政新体制运行迄今已有两年了。其态势显象和对社会经济的影响已足以使我们研讨富有指导现实和存史意义的经验。新税制和分税制自开始实施的那一天起就因其大变革的态势受到举... Reforms and Prospects of the Reform of China’s Finance and Taxation System / Zhang Ruli, Yang Chunhua / Chang Rongsheng and Wu Yuan Jinguo’s new tax system and the new fiscal system with the tax-sharing system as its core have been running for two years now. The development of its situation and its impact on the society and economy are sufficient for us to study the experience of having direct and realistic significance. The new tax system and tax-sharing system have been lifted since the day they were put into effect