浅谈我国分税制的实施条件与完善措施魏天祥当前，为适应建立社会主义市场经济的需要，我国国民经济管理体制各方面的改革都在进一步深化。财政体制在经过多次重大改革后，分税制作为一种新的财政管理体制已在我国开始实施。实行分税制不仅是我国政治经济形势发展的必然要... Talking about the Implementation Conditions and Perfecting Measures of China’s Tax Sharing System Wei Tianxiang At present, in order to meet the need of establishing a socialist market economy, the reform of all aspects of our national economic management system is being further deepened. After many major reforms of the fiscal system, the tax-sharing system has been implemented in our country as a new financial management system. The implementation of the tax-sharing system is not only an inevitable necessity for the development of the political and economic situation in our country