1994年的分税制改革是我国财政制度变迁史中具有里程锋意义的重大变革,对于理顺中央与地方之间的财政分配关系、提高财政收入占GDP 以及中央财政收入占全国财政收入两个比重、彻底扭转中央财政长期被动局面、建立与社会主义市场经 The tax-sharing reform in 1994 is a major change in the history of the financial system in our country that has the significance of mileage. It is of great significance to straighten out the fiscal distribution between the central government and local governments, raise the fiscal revenue in GDP and the central government’s fiscal revenue in the country’s total fiscal revenue. Completely reversed the long-term passive state of the central government, and established a socialist market economy