论税制改革与地方税源建设胡积厚，赵世辉，包德刚１９９４年开始实施的分税制，对社会分配关系以及财政利益分配格局作了重大调整。从总体上说，财税收入持续大幅度增长，中央财政收入占整个财政收入的比重稳步提高，财税体制改革初战告捷。然而，在中央收入稳步增长的同... On the Tax System Reform and the Construction of Local Tax Sources Hu Shouhou, Zhao Shihui and Bao Degang The tax sharing system started in 1994 has made major adjustments to the social distribution and the pattern of the distribution of financial benefits. Generally speaking, revenue from fiscal and taxation continued to increase substantially. The proportion of revenue from the central government in the entire fiscal revenue steadily increased, and the reform of the fiscal and taxation system made its initial victory. However, steady growth in the central revenue with the same ...