The Chinese local governments have been playing a very important role in China's sustained and rapid economic growth for 30 years. Through studying and reviewing a series of ifscal policy reforms, this paper analyzes the motivation behind the government's actions, and it is helpful to understand the impact and the role of economic development policy. It is also helpful to clarify ideas of future economic development direction and transformation of government functions.%中国经济持续高速发展30多年,政府扮演了举足轻重的角色。本文通过对改革开放后的一系列财税政策进行梳理和回顾,分析政府的行为及其背后的动机,理解经济发展中政策的影响和作用,以期对未来经济发展及政府职能转变理清思路能有所帮助。
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