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论中国财政体制改革的目标选择——新税制实行以来中央和地方财政关系的分析朱秋霞１９９４年中国在财政领域内同时进行了以增值税为特征的税制改革和以分税制为特征的财税管理体制的改革。这两项重大改革的目的和影响范围，都远远超出了财政领域，而直接关系到整个经济体...
On the Target Selection of China’s Financial System Reform - An Analysis of the Relationship between the Central Government and Local Governments since the Implementation of the New Tax System Zhu Qiuxia In 1994, China conducted both the tax reform characterized by value-added tax and the fiscal and taxation management system characterized by the tax-sharing system reform. The purpose and scope of these two major reforms are far beyond the realm of finance and directly affect the entire economy ...