It has been 12 years since China began to implement the tax sharing system in 1994 .

1994年，我国开始实行 分税 制 财政体制，至今已进入第12个年头。

Carrying out the department budget which is the core of the budget management reform becomes another important measure in the reform of the financial management system after the implementation of tax sharing system in China .

部门预算是目前我国财政领域的重要改革之一，推行以部门预算为核心的预算管理制度改革，是我国实施 分税 制体制以来财政管理制度改革的又一重大举措。

Fourth behind the high frequency of the King of land in 2009 the abuses of the financial system of land under our tax sharing system have been exposed . This is the root of resolving the current land problems .

第四，2009年地王频现的背后，暴露出我国 分税制下土地财政制度的弊端，这是解决当前土地问题的根本。

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

分税制改革和地方财政发展研究

The Progress and Characters among Provinces of Tax Collection and Administration Efficiency after the Tax Revenue Sharing System

分税 制 改革以来 税收征管效率的进步和省际差别谈税收征管中的信息 不对称问题

Tax Sharing Reform Governmental Intervention and the Efficiency of Financial Development

分税 制改革、地方政府干预与金融发展效率

On the other hand metropolitan government could dispose of economic-social problems in central cities by using tax sharing tool improve investment environment and promote regional economy .

再通过 税收 分享，解决中心城市的经济社会问题，从而改善整个大都市区的投资环境，促进区域经济的健康发展。

First of all improving the existing fiscal system is a realistic choice of solving the grass roots financial difficulties China began to implement tax sharing system .

第一，完善我国现行 财政体制是有效解决基层财政困难的现实选择。

To be specific need deepen the tax sharing reform and promote the standard management of the non-tax revenue ; make all the related service well and carry out the development strategy about urban and rural harmonious .

具体来说，即是深化 分税 制改革，推进非税收入管理规范化；做好各种配套服务，实施城乡统筹发展战略。

Heilongjiang Province has fragile local financial such as ate meal the finance land financial and oil financial problems so fighting for the tax incentive policies pilot and adjusting by sharing tax sharing ratio is indispensable .

黑龙江省地方财力薄弱，吃饭财政、土地财政、石油财政问题依然存在，因此可争取税收激励政策试点，调增共享 税 分成比例等。

Financial Development Tax Sharing System and Economic Growth in China

中国的金融发展、 分税 制改革与经济增长

Banking insurance the administrative department for industry and commerce and other major economic administrative departments shall be the economic information with tax department sharing .

银行、保险、工商行政管理部门和其他主要经济管理部门的经济信息应当与 税务部门 共享。

Demarcation in jurisdiction between the Central and local authorities in tax revenue and administration cannot adapt to the requirements of a thorough tax sharing system .

中央与地方在税收收入与税收管理权限的划分上，不能适应彻底 实行 分税制的需要。

In the countries with ripe market economy the tax sharing system is generally implemented as part of the finance management system drawing a clear line between the central management authority of taxation and the local management authority of taxation and has produced good results in reality .

在成熟的市场经济国家，都实行 分税制财政管理体制，科学规范的划分中央和地方之间的税收管理权限，在实践中产生了良好的效果。

Through the establishment and solution of equilibrium model this dissertation gets the conclusion that small countries would be attracted to participate in tax information exchange system by introducing tax revenue sharing mechanism .

通过建立均衡模型及求解，结论证明引入 税收收入 分享机制能够吸引小国参与税收情报交换体制，结论有助于促进国际税收情报交换制度的建立。

Some new problems going with the reform of income tax sharing system ;

所得 税收入 分享体制改革后出现的问题；

The second part is study the present problems of the central and local relation which under the tax sharing system .

第二部分是对 实施 分税制 以来我国中央与地方关系的现存问题进行研究。

Central and Local Relations under Tax Sharing System

分税制下的中央与地方关系

China ′ s enforcement of tax sharing system is to adapt to the macro-environment of politics economy and finance . It is a sure outcome and correct choice .

我国实施 财政 分税制，是适应政治、经济、财政等大环境，深化改革的必然结果和正确选择。

Financial administrative system is dispose the benefit allocation relationship of the central and local . It is a custom in the market economic country that treatment the central and local governments finance relationship with tax sharing system .

财政管理体制实质是处理中央与地方利益分配关系，将 分税 制作为处理中央与地方政府之间财政关系的一项制度，是目前世界上市场经济国家通行的一种做法。

How to improve the existing tax sharing system is essential for China 's economic self-development event .

如何完善现行的 分税 制 财政体制，是对于我国经济自身发展至关重要的大事。

However the tax sharing fiscal system without explicit financial system below the provincial level there are not unified not standardized the phenomenon of the imperfect financial system below the provincial level .

然而， 分税 制财政体制未明确省以下财政体制，省以下财政体制存在不统一、不规范、不完善的现象。

Since 1994 the reform of the tax sharing system has played a great effect in promoting the development of the finance management system and the national economy .

从1994年至今， 分税 制 财政体制改革为推动我国财政管理体制和国民经济的发展起到了不可低估的作用。

In 1994 China implemented the tax reform tax sharing between national tax and local tax . At that time double main taxes both income tax and turnover tax was established by the State Administration of Taxation .

1994年中国实行 分税制的税收改革，当时国家税务总局确立的是所得税与流转税并重的双主体税种。

As the main part of the financial system the reform of tax sharing system in order to ensure the central local two levels of financial resources play an important role in the establishment of long-term operation mechanism .

作为财政体制的主要内容， 分税 制财政体制改革为保证中央、地方两级财力，建立长效运作机制发挥了重要作用。

Then the article studied the Fiscal Responsibility System ( FRS ) and Tax Sharing System ( TSS ) in detail and analysed the influence of both sides that these reforms bring to economy theoretically .

然后文章详细地研究了改革开放以来的财政包干制和 分 税制，从理论上分析这些改革给经济带来的正反两方面的影响。

After Nixon took office the federal government began to implement the new federalism which focus on the federal and state tax revenue sharing and restore the balance of power relations and try hard to establish a new partnership between federal and state .

尼克松上台后，开始推行以联邦和州 分享 税收为中心的新联邦主义，努力恢复联邦政府和州政府之间的权力平衡关系，力图在二者间建立一种新的伙伴关系。

From reform and opening up our national economy keeps fast yet steady development especially after the implementation of Tax Sharing System in 1994 . The state revenue increases rapidly .

改革开放特别是1994年实行 分税制财政体制改革以来，我国国民经济始终保持快速稳定发展，财政收入规模迅速增加。