分税制与民族地区县域经济发展石佳能１９９４年，我国税制进行了重大改革，确立起分税制的新格局。这种新税制，对于增加中央财政收入，增强国家对民族地区的投入能力，促进民族地区经济文化发展，无疑具有重要作用。但是，也应该承认，对民族地区县域经济发展带来一些新... Tax Sharing System and County Economic Development in Ethnic Regions Shi Jianeng In 1994, China’s tax system underwent major reforms and a new pattern of tax distribution was established. This new tax system undoubtedly plays an important role in increasing the revenue of the central government, strengthening the country’s ability to invest in ethnic areas and promoting the economic and cultural development in ethnic areas. However, it should also be acknowledged that bringing some new developments in the economic development of counties in ethnic areas ...