四川省１９９４年“分税制”运行情况及问题思考王宁１９９４开始实施的分税制财政体制改革．是我国财政史上一次具有划时代意义的重大改革。在财政部的指导和省委、省政府的领导下，通过全省各级财税工作者的共同努力，经过一年的运行，改革取得了初步的成功，分税制财政... The Situation and Problems of the “Tax Distribution System” in 1994 in Sichuan Province WANG Ning 1994 The Reform of the Tax Distribution System Started from Fiscal Reform. It is an epoch-making major reform in our fiscal history. Under the guidance of the Ministry of Finance and under the leadership of the provincial party committee and the provincial government, through the joint efforts of the fiscal and tax authorities at all levels across the province, after a year of operation, the reform achieved initial success and the tax-sharing system of finance ...