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诉诸官员道德的改革,从来不可能构建日后制度基础,只有公共财政的体制、双方合理的利益博弈平台、对公平与效率的双重监管体制,才能将分税制改革推向深入。
It is never possible to establish the institutional basis for future reforms by resorting to officials’ moral reforms. Only with the system of public finance, the rational game platform of interests and the dual supervisory system of fairness and efficiency can the tax-sharing reform be deepened.