分税制与区域经济非均衡发展

1994年我国分税制改革，实现了中央与地方财政“分灶吃饭”的重大变化，是计划经济向市场经济突破的分水岭。然而分税制形成了现行不合理的税收制度，是区域经济发展不平衡的基础性原因之一，从多个方面导致我国东、中、西部地区经济梯度发展，区域差距进一步拉大。因此，探究分税制改革以来区域经济非均衡发展的原因，并尝试提出解决措施，有利于推进区域经济协调发展，提高我国整体竞争力。

The System of Tax Distribution and Unbalanced Development of Regional Economy

In 1994, the system of tax distribution reform was implemented and the central and local fianc＆#233;s were separated, which marks the breakthrough of planning economy to marketing economy. But under the system of tax distribution, the present unreasonable taxing system was formed, which constitutes one of the basic reasons of unbalanced regional economic development. Various factors have brought about the unbalanced ladder-like economic developments among the eastern, central and western regions in our country and the regional differentiation is thus worsened. This paper investigates the reasons of unbalanced economy development in our country since the implementation of the system of tax distribution, and proposes some measures to push forward a balanced regional economy development and promote the competitiveness of our country.