中国近代史上分税制财政体制的尝试

JournalofHangzhouTeachersCollege(SocialSciencesEdition)ZHANGYingZhejiangProvincialPartySchoolofCPCHangzhou310012ChinaDynamicsimulationmodelisamajorexperimentmethodforeconomicpolicyevaluation.Andtheconsequenttimepathinsuchamodelisakeyindicatorinevaluatingeconomicpoliciesandprojects.Inmostcases,however,thepropertyofthetimepathresultfromthesimulationmodelismuchmoredecidedbythetypeofasimulationmodelthanitsprocess.Therefore,thefocusofpolicysimulationexperimentsisincreasinglynarroweddowntotheselectionofdynamicsimulationmodelsandtheinterpretationoftheirresultingtimepaths.policyexperimentdynamicmodeldynamicsimulationtimepathZHAOYun-qiInstituteofFinancialScienceMinistryofFinanceBeijing100036ChinaTheintroductionandimplementationofdistributivetaxsysteminChinaisearlierthanJapan,whichabsorbedtheEuropeanandAmericanmodelduringtheMeijiReformandformedtheirownsystemaftertheSecondWorldWar.ChinaintroducedthesystemduringtheWesternizationMovementandReformMovementof1898,butwasimplementedinthefirstyearoftheRepublicofChina.Unfortunately,itdidnotlastlong.However,itwasputbackintopracticein1994andisinaprocessofimprovementnow.ThispaperpointsoutthattheEastwardSpreadofWesternLearningwasamediumfortheintroductionofdistributivetaxsystemintoChinaandtheBranchSecretariatReformprovidedanopportunityforitsimplementation,andthatthestatefinancialdifficultymadeitareality.Thepaperdiscussestheimplementationprocessofthesystemandthecausesofitsterminationfromahistoricalperspective.Italsoanalysesitsimplicationsforsysteminnovationaswellastheweaknessesinitsimplementationatthattime,whichcanbereferredforthepresentpractice.modernChinadistributivetaxsystemintroductionandpractice