1财政“既有模式”难以为继1978年中国开启的渐进式市场化改革进程,在财政层面,针对统收统支、高度集中的财政管理体制,以“减税、放权、让利”为主线调整政府与企业分配关系,这一政策一直延续到1993年,期间财政收入占GDP比重持续下降,在“谷底”时这一比重已不足10%;1994年,以提高“两个比重”为主线的税制和分税制改革,使财政收入占 In the fiscal level, it is difficult for China to start a gradual process of market-oriented reform that was started in 1978. In order to reduce the tax burden, decentralize and allow for the centralized management of the fiscal revenue and expenditures, “The main line to adjust the distribution of government and business relations, this policy lasted until 1993, the fiscal revenue as a share of GDP continued to decline in the” bottom “when the proportion of less than 10%; in 1994, The reform of the tax system and the tax-sharing system based on ”two proportions" made fiscal revenue accounted for