财政改革和地方工业化的关系根源于中国经济图景的三个特征。第一,在收入方面,中国的财政结构几乎完全依赖于工业。在整个毛泽东时代,尽管在税收制度中引入了许多变革,但这种“单一税收”特征基本上没有什么改变。1983年,政府总收入(包括各级政府)的90％以上来自工业利润和税收。虽然从那以后这一比例已下降到70％,但工业仍然是中国财政制度的主要资金来源(Wong,1991)。 第二个特征是,毛以后的财政改革以企业所有制为主要基础,在行政单位之间对税金进行了再分配。1980年以前,中央政府实际上拥有包括利润和间接税收在内的所有工业剩 The relationship between fiscal reform and local industrialization stems from three characteristics of China’s economic picture. First, in terms of income, China’s financial structure relies almost entirely on industry. Throughout the Mao era, despite the many changes introduced into the tax system, the “single tax” character has remained essentially unchanged. In 1983, more than 90% of the total government revenue (including all levels of government) came from industrial profits and taxes. Although the share has dropped to 70% since then, industry remains the major source of funding for China’s fiscal system (Wong 1991). The second characteristic is that in the post-Mao fiscal reforms, the main basis of enterprise ownership was the redistribution of taxes among the administrative units. Before 1980, the central government actually had all the industrial leftovers, including profits and indirect taxes