分税制火候未够财政部财政科学研究所副教授、经济学博士白景明日前指出：分税制的实行，特别是初期，很可能会产生一些负面影响：分税制改革初期，利益格局基本维持原状，中央将利大税高的烟、酒税上收，地方积极性易受挫。以１９９３年做为核定中央财政对地方税收返还基... The tax allocation system has not yet reached an enough level. Ministry of Finance Associate Professor of Finance and Scientific Research Institute of Economics, Bai Jingming, Ph.D., pointed out a few days ago that the implementation of the tax sharing system, especially the initial stage, may have some negative impacts. In the early stage of the tax reform, the interest pattern remained basically unchanged. High taxes, tobacco taxes, local incentives frustrated. In 1993 as the central government approved the return of local tax base ...