论文部分内容阅读
1994年分税制改革以来,我国一般预算收入当中,中央财政集中收入的比重稳定提高,这是与改革之初的设想相吻合的。中央财政集中程度有所提高以后,一些专家学者把随后出现的基层财政困难、地区差距拉大等问题归因于此,并提出“中央财政掌握的收入过多,财政
Since the tax-sharing reform in 1994, among the general budgetary revenues in our country, the central government has steadily increased the share of centralized revenue, which is in line with the assumption of the beginning of the reform. After the central government increased its concentration, some experts and scholars attributed the subsequent problems of grassroots financial difficulties and widening regional disparities to this issue. They also pointed out that ”there is too much income,