对１９９４年财税体制改革的经济效应分析陆丰泉根据党的十四届三中全会决定精神，我国财税体制从今年起实行三大改革：一是把现行地方财政包干制改为合理划分中央与地方事权基础上的分税制，建立中央税收和地方税收体系；二是按照统一税法、公平税负、简化税制和合理分权... Analysis of the Economic Effect on the Reform of the Finance and Taxation System in 1994 Lu Fengquan According to the spirit of the Third Plenary Session of the 14th CPC Central Committee, China’s fiscal and taxation system has implemented three major reforms since this year: First, it changed the existing system of local public finance to a rational division of the central and local governments Based on the tax-sharing system, the establishment of the central tax and local tax system; the second is in accordance with the uniform tax law, a fair tax burden, simplify the tax system and rational decentralization ...