最新论单一制中国的财政联邦制.doc

several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measuremensurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
内容提要: 单一制与联邦制只不过是国家纵向权力配置模式的类型化。任何国家都存在集权或分权两种力的作用，中国便是一个带有联邦制因素的单一制国家。中国财政联邦制的开展与单一制国家结构框架内的体制多有抵牾，但中国财政联邦制的变革并不意味着宪政联邦制确实立。
 
 
      税收、财政、金融体制在现代国家中央与地方的关系中占据了重要地位，因为税收的征集和分配是从根本上影响中央与地方关系的第二种根本方法，因为财政关系是政府间关系的核心问题。
——苏力[1]　
      引　言
      单一制作为中国政治学和宪法学意义上的国家结构形式长期以来被奉为圭臬。以决断主义宪法观视之，中国建国初第一代领导集体关于单一制国家体制的创设，表达了其远见卓识的政治智慧。中国宪法体制在建国初充分地借鉴了前苏联的模式，唯独在国家结构形式上，中国制宪者独辟蹊径。众所周知，国家结构形式设立的主要目的是要解决某一特定国家的民族关系问题。当时，多民族的社会主义国家建国伊始多采用联邦制。同样作为多民族国家，中国却没有盲从前苏联“老大哥〞的联邦体制，这应当说非常难能可贵。环顾上个世纪90年代，实行联邦制的社会主义国家纷纷解体和易帜，当代国人没有理由不对中国制宪者们的英明决断由衷钦佩，为中国当时没有选择联邦制而暗自庆幸。很难想象，如果新中国实行联邦制，还会不会有今天统一的中国，还会不会有今日中国的社会稳定和经济的快速增长。然而，有学者对此却有不同的看法，当然其显然不赞同决断主义的宪法观，并认为，新中国建立