关于完善分税制财政管理体制的思考张岗望１９９４年１月１日起在全国推行的分税制财政体制改革，突破了长期以来在财政领域分配关系上固守的、以包干为主要形式的旧体制。它对加强中央宏观调控，合理划分中央与地方的事权，更大限度地调动各级政府增收节支的积极性，促进... Thinking on Perfecting the System of Treasury Tax Administration Zhang Gang Wang The tax-sharing system of the whole country was implemented on January 1, 1994, breaking through the old system that has long been adhered to in the distribution of finance and has taken the form of encircling cadres as its main form. It is to strengthen the central macro-control, a reasonable division of power between the central and local governments, mobilize the enthusiasm of governments at all levels to increase revenue and reduce expenditure to a greater extent, and promote ...