分税制改革

本文实证分析中国税收连年超GDP增长的原因，其结论是分税制改革以来各地区税收征管效率年均提高值9.6%，征管效率提高较大的省份集中在东部经济相对发达地区；

This article studies the reasons of tax-exceeding-GDP growth by positive analysis . Since the tax-sharing reform , tax collection efficiency of various provinces in China has been improved at an average annual rate of 9.6 % with the robust growth mainly taking place in the eastern provinces .

财政体制在分税制改革的基础上，实行了所得税分享改革。

On the basis of the tax-sharing reform , new reforms for sharing income tax revenue were implemented in our fiscal system .

分税制改革、财政依赖度与教育均衡度改进

Tax-Share Reform , Fiscal Dependency and the Improvement of Education Equity

中国的金融发展、分税制改革与经济增长

Financial Development , Tax Sharing System and Economic Growth in China

分税制改革、地方政府干预与金融发展效率

Tax Sharing Reform , Governmental Intervention and the Efficiency of Financial Development

分税制改革后省级预算外收入膨胀的原因分析

The Causal Analysis of Off-budget Inflation in the Provincial Government after Taxation Reformation

转型社会分税制改革的宪政分析论纲

A General Constitutional Analysis of the Tax Distribution Reform in the Transitional Society

分税制改革和地方财政发展研究

Studies on the Reform of Tax Sharing System and the Development of Local Finance

分税制改革对地方财政支出结构变化影响的实证分析

The Empirical Analysis of Tax Sparing System Reform Impacts on Local Fiscal Expenditure Structure Changes

完善地方税制是我国分税制改革的内在要求。

Perfecting local tax system in china is the inherent demand of classification of tax system .

1994年我国进行了分税制改革，选择了生产型增值税。

In 1994 China carried out reform of the tax system , select the production-type VAT .

始于1994年的中国分税制改革仍存在诸多问题。

The reform was carried out in1994 , yet a lot of problems have not been solved .

分税制改革与税收快速增长：基于分权契约框架的分析

Tax Sparing System and the Fast Increase of Tax Revenue : An Analysis Based on the Contract Theory

分税制改革以来税收征管效率的进步和省际差别谈税收征管中的信息不对称问题

The Progress and Characters among Provinces of Tax Collection and Administration Efficiency after the Tax Revenue Sharing System

1994年的分税制改革，确立了我国目前的财政分权体制。

The system of fiscal decentralization in China has been established through dividing taxes system reform in the year of 1994 .

得出了这样一个中心观点：县级财政困难的成因，是由我国渐进式的分税制改革的制度缺陷造成的；

It elicited an heart standpoint that the difficulties of county public finance were resulted in the disfigurements of separate tax system .

从分税制改革以来，中央财政转移支付资金的规模不断增大，特别是近年来在一般性转移支付和专项转移支付方面的资金增长都非常迅速。

Since the reform of tax-sharing system in 1994 , the fund size of fiscal transfers from center has been enlarged gradually .

1994年的分税制改革部分降低了我国的财政风险，但仍存在一些需要改善的地方；

System of tax allocation reform in 1994 reduced the financial risk , but there still were some points which could be improved .

第三章是对国家税权的控制，笔者从立税权，用税权，税收司法权，和分税制改革四个方面进行了研究论述。

The third chapter was to the national tax power control , the author has carried on the research elaboration from four aspects .

分税制改革、城市化进程加快和宏观经济的总体增长对地方政府市政建设资金的筹措能力提出了越来越高的要求。

Tax system reform , accelerating urbanization and macroeconomic development have led to ever-increasing demands from local government on capital for municipal construction .

随着分税制改革的推行，地方政府的事权范围不断扩大，而地方政府为提供公共品的支出规模也越来越大。

With the implementation of the reform , powers of local government gradually expanded , while the expenditure of public goods is increasing .

国民政府时期税收体制演变对当前分税制改革的借鉴

Studies on the Taxation System Change in the Republic of China and Its Experience Used in the Current Tax Division System Reform for Reference

文章提出了分税制改革的原则性建议和需注意的问题，并且提出需进一步研究的问题。

Article puts forward the principle of tax reform Suggestions and attention problems , and put forward the problems need to be studied further .

造成乡镇财政运行困难的深层次原因主要在于现行财政制度的不完善尤其是分税制改革与政府间财政转移支付制度的不完善；

The profound level reason of the government finance difficulty is that systems of tax allocation reform and financial transfer payment are not perfect .

而自国家实行分税制改革之后，地方财权重心上移，造成地方政府财力不足。

But after the country Implemented the tax reform , local financial focused onthe shift and resulted in insufficient financial resources of local governments .

城市土地供给单轨制的弊端也是显而易见的，最大的弊端就是与1994年实行的分税制改革联手造成了极为畸形的土地财政。

Singe-track system and the reform of tax-sharing system in 1994 jointly caused the abnormal land revenue , which is the , biggest disadvantage .

1994年的分税制改革和20世纪90年代末的国有企业改革使得地方财政的压力日益增大。

After the tax-sharing reform in 1994 and the state-owned company reform in the late 1990s , local government faces more and more serious financial pressure .

由于我国政府体制过于庞大，分税制改革必然要求政府体制改革的同时进行，只有实现政府机构整体的瘦身、削减，分税制才能得以有效的实施。

As our country government system is too big . The government reform is required at the same time ; the tax cuts can be implemented effectively .

结果表明：我国地方政府投资结构和规模在很大程度上受财政分权体制尤其是分税制改革的影响。

It exposes that our investment structure and size of local government in large part influenced by fiscal decentralization , especially the impact of tax system reform .

而造成以上制度缺陷的根源是渐进式的分税制改革的严重路径约束，是由于高度集中的政治体制和计划经济体制下集权的惯性。

The reason that resulted in the above system disfigurements was the profound path-dependent of gradual reform of separate tax system and the continuing of centralization system .