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1994年,中央和地方的分税制改革极大地改变了中国的经济格局和公民的社会权利状况。在实施分税制后的当年,中央的财政收入比上一年增加200%,占全国财政总收入比例由上年的22%急升至56%,但财政支出占全国总支出比例比上年只增加2个百分点。与此同时,地方财政收入占全国财政总收
In 1994, the reform of the tax-sharing system at the central and local levels has greatly changed the economic structure of China and the social rights of citizens. In the same year after the implementation of the tax-sharing system, the financial revenue of the central government increased by 200% over the previous year, accounting for 56% of the total fiscal revenue of China, up from 22% of the previous year. However, the proportion of total financial expenditure in the total national expenditure increased only over the previous year 2 percentage points. At the same time, local fiscal revenue accounted for the national fiscal revenue