【摘要】 分税制财政体制改革是我国政府间财政关系方面的一次重大制度创新。作为一种新的制度安排,分税制财政体制在运行中表现出了一系列的积极效应。同时,地方财政尤其是县乡财政困难以及地区间财政能力差距日益扩大也暴露出了现行分税制财政体制所存在的一些主要问题。本文对分税制财政体制所存在的主要问题进行了剖析,并提出了进一步完善分税制财政体制的基本思路。更多还原

【Abstract】 The reform of tax - sharing fiscal system is an important systematic innovation in fiscal relationship among the governments in our country. As a new system arrangement, the tax sharing system shows a series of ac-tive effects in operation. Meanwhile the difficulties in local especially county and township finance as well as the in-creasingly extended gap between regional fiscal capabilities also expose some main problems in the current tax sha-ring fiscal system. This paper analyses the main problems existing in tax sharing fiscal system and puts forward a basic idea for further improving tax sharing fiscal system.更多还原