In this article, the authors analyze the situation of fiscal equalization after the reform of tax-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 of equalization of land rights.

最后对地价税进行考察，包括地价的确定、地价税与原有田赋之间的关系、地价税对于平均地权的功效三个方面。

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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 of equalization of land rights.

最后对地价税进行考察，包括地价的确定、地价税与原有田赋之间的关系、地价税对于平均地权的功效三个方面。

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