分税制改革评述及下一步规范意见杨绪春理论界和实际工作者呼唤已久的分税制终于正式出台运行，这无疑是９０年代我国在构建社会主义市场经济大框架中浇铸的一根力柱，也是多少年来我国财税改革的力作。本次分税制改革刚刚出台不久，其效果、问题尚待在实践中观察，笔者仅... Comments on the reform of the tax-sharing system and the normative norms for the next step Yang Xuchun The long-awaited tax-sharing system that theorists and practitioners have finally put into operation is undoubtedly a pillar of China’s efforts in building a socialist market economy in the 1990s and how many years China’s fiscal reform of the masterpiece. The tax reform has just introduced the reform soon, the effect, the problem remains to be observed in practice, the author only ...