对税制改革以来我国区域税收分配与税负格局若干问题的探讨周挺促进地区经济协调发展、逐步缩小地区发展差距，是进入“九五”时期后，我国国民经济与社会发展的一项战略任务。而在总体上，不发达地区的税收负担水平相对较高，国家税收地区构成中来自发达地区的份额相对较... Discussion on Several Problems of Regional Tax Distribution and Tax Burden Pattern since the Reform of Tax System Zhou Ting Promoting the coordinated development of regional economy and gradually narrowing the gap between regional development is a strategic task of our country’s national economy and social development after entering the “Ninth Five-year” period . In general, the tax burden in underdeveloped areas is relatively high, and the share of state tax areas in developed regions is relatively ...