谨防分税制改革走入误区苏中一在《发展导报》（１９９３年１２月１７日）撰文指出：近几年，许多地方盛传一句话：“上有政策，下有对策”．致使许多政策难以到位。即将实行的分税制是一项重大的改革措施，为尽可能防止被扭曲，特对认识分税制的三种误区作些分析。误区之... Guarding against the reform of the tax-sharing system goes a wrong way In his article “Development Herald” (December 17, 1993), Su Zhongyi pointed out: In recent years, many places have made a rumor that “there are policies and measures under it.” As a result, many policies are hard to come by. The imminent implementation of the tax-sharing system is a major reform measure aimed at analyzing as far as possible the three types of misunderstandings about distorted tax revenue and the tax-sharing system. Misunderstanding ...