On the basis of the tax-sharing reform,new reforms for sharing income tax revenue were implemented in our fiscal system. 财政体制在分税制改革的基础上，实行了所得税分享改革。
To these ends, this article will scrutinize between those works and issues before and after the initiation of the Tax Assignment System in 1994. 在时问纵切面上，本文将贯穿一九九四年分税制之前与之后的文献，并在两者问兼顾其平衡性。
