谈谈分税制体制运行中的问题与对策徐挺鹏１９９４年，中央先后出台了财政、金融、投资、外贸、外汇以及建立现代企业制度等一系列重大改革措施。在这些改革中，《关于实行分税制财政管理体制的决定》（以下简称《决定》）是诸多改革中的一台重头戏。分税制改革既是社会主... Talking about the Problems and Countermeasures in the Operation of Tax Sharing System Xu Tingpeng In 1994, the Central Government successively promulgated a series of major reform measures such as finance, finance, investment, foreign trade and foreign exchange and the establishment of a modern enterprise system. Among these reforms, the “Decision on the Implementation of a Tax-Sharing System for Financial Management” (hereinafter referred to as “Decision”) is a highlight of many reforms. Tax reform is both a social ...