分税

分税制与中国纵向财政不平衡度：基于Hunter方法的测量

Tax-sharing System and the Degree of Vertical Fiscal Imbalance : Measuring VFI in China Based on Hunter 's Method

纵向税收竞争理论认为，在分税制下，除非中央政府能够采取有效的矫正措施（correctivepolicies），否则其集中财政收入的过程可能导致实际的均衡税率过高。

According to the vertical tax competition theory , under tax division system , the process of concentrating financial revenue will lead to the extremely high equilibrium tax rate unless central government takes effective corrective policies .

本文实证分析中国税收连年超GDP增长的原因，其结论是分税制改革以来各地区税收征管效率年均提高值9.6%，征管效率提高较大的省份集中在东部经济相对发达地区；

This article studies the reasons of tax-exceeding-GDP growth by positive analysis . Since the tax-sharing reform , tax collection efficiency of various provinces in China has been improved at an average annual rate of 9.6 % with the robust growth mainly taking place in the eastern provinces .

论我国分税制体制的立法完善

On the Perfecting Legislation of Tax - sharing System in China

试论印度的联邦财政分税制

On the fiscal system of tax division of the Indian Union

分税制运行绩效的实证研究&从效率与公平角度进行的分析

A Positive Study on the Performance of China 's Tax Federalism

这个结论意味着目前我国分税制需要进一步完善。

The conclusions imply that the tax-sharing system requires further improvement .

分税制改革、财政依赖度与教育均衡度改进

Tax-Share Reform , Fiscal Dependency and the Improvement of Education Equity

中国的金融发展、分税制改革与经济增长

Financial Development , Tax Sharing System and Economic Growth in China

分税制改革、地方政府干预与金融发展效率

Tax Sharing Reform , Governmental Intervention and the Efficiency of Financial Development

分税制财政体制：运行效应与政策建议

Tax Distribution Fiscal System : Operation Effects and Policy Suggestions

分税制财政体制：评价与建议

Evaluation and Suggestions of the Tax - sharing Fiscal System

中国分税财政体制：问题成因和改革建议

Tax-Sharing System in China : Problems and Options for Reform

国外分税制比较及借鉴

The Comparison and the Experience of Tax Distribution Systems in Foreign Countries

我国分税制财政体制的创新研究

Research on the Innovation of the Tax Allocation Fiscal System

转移支付制度作为分税制财政体制的组成部分，在政府间财政安排上占据重要地位。

Intergovernmental transfer plays an important role in fiscal system .

分税制改革后省级预算外收入膨胀的原因分析

The Causal Analysis of Off-budget Inflation in the Provincial Government after Taxation Reformation

分税制财政体制：激励与均衡效应的实证分析

Fiscal System of Division-tax System : Empirically Analysis of Incentive and Equilibrium Effect

转型社会分税制改革的宪政分析论纲

A General Constitutional Analysis of the Tax Distribution Reform in the Transitional Society

中央与地方分税的博弈分析

An Analysis on China 's System of Tax Distribution Based on Game Theory

河北省分税制财政体制改革研究

A Study of Fiscal System Reform of Division Tax System in HeBei Province

关于继续完善分税制财政体制的几点思考

On How to Improve the Current Tax Distribution System

对分税制财政体制运行效应的评价及建议

Evaluations and Suggestions to the Tax-sharing Fiscal System

分税制下的中央与地方关系

Central and Local Relations under Tax Sharing System

分税制改革和地方财政发展研究

Studies on the Reform of Tax Sharing System and the Development of Local Finance

地方税收制度是分税财政体制的重要内容。

Local tax system is divided into the financial system , an important duty .

建立科学的分税制

On Establishing A Scientific Separating - taxation System

政府间转移支付制度是分税制预算管理体制的重要组成部分。

Inter-governmental transfer payment system is an important part of tax-sharing financial management system .

分税制下的我国乡镇财政债务问题探析

A Probe Into Fiscal Debts of Villages and Towns Under the System of Divided-tax

分税制模式修正研究

Research on the Model Correction of Revenue Sharing