制度创新的时代环境 上个世纪90年代,中国高层决定建设社会主义市场经济体制,这是一个具有划时代意义的重大战略举措。尔后,所有重大改革与制度创新,包括分税制的改革,都是出自这一战略举措实施形成的改革和发展环境。 分税制改革从提出到最后出台,历经八载。1987年中国高层就有搞分税制的动议:1987年10月召开的中共十三大通过的报告, Institutional innovation era environment In the 90s of last century, China’s high-level decision to build a socialist market economic system, which is a landmark strategic move. Later, all major reforms and institutional innovations, including the reform of the tax-sharing system, came from the reform and development environment formed through the implementation of this strategic initiative. Tax reform introduced from the last proposed, after eight contained. In 1987, there was a motion in China’s top tax authorities that the CCP adopted the report of the 13th CPC Congress in October 1987,