改进现行分税制中的税收返还办法实行规范化的转移支付制度白佘清一、税收返还是我国转移支付制度的初级形式建立在新税制基础上的分税制，通过对税种的重新划分，中央财政收入占全国财政收入的比重将从１９９２年的３８．６％提高到５７％，但支出的大头仍在地方，财力的... Improve the current tax-sharing system, the tax return approach to the implementation of a standardized transfer payment system Bai She Qing, tax return is the primary form of China’s transfer payment system based on the new tax system based on the tax system, through the redrawing of tax categories, the central government revenue accounted for the national The proportion of fiscal revenue will be raised from 38.6% in 1992 to 57%, but the bulk of the spending is still in place, financially ...