In this article, the authors analyze the situation of fiscal equalization after the reform oftax-sharing system in China.
本文对实行分税制以来，我国财政均等化的现状和原因进行了实证分析。
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At last, to inspect the land value tax including identification of land value, land value tax and the relationship between the old land tax, land value tax on the role ofequalization of land rights.