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财政收入“两个比重”的态势分析○周富祥分税制改革已实施3个年头。分税制改革的目的之一,是要逐步提高财政收入“两个比重”,建立财政稳定增长机制。如果说前两年还有争基数一些不可比因素,1996年应该说基本能反映分税制的实施效应。从1996年实际执行结果看...
Situation Analysis of “Two Proportions” of Fiscal Revenue ○ Zhou Fuxiang’s tax-sharing reform has been implemented for three years. One of the purposes of the tax-sharing reform is to gradually raise the “two weights” of fiscal revenue and establish a mechanism for the steady growth of finance. If there were still some incomparable factors in competing for the past two years, we should basically say in 1996 that the implementation effect of the tax-sharing system should be reflected. From 1996 the actual implementation of the results look ...