新的财政体制——分税制已在全国运行一年多。分税制的实施,对理顺分配关系,保障中央财政收入,增强中央宏观调控能力产生了积极的效应。然而,新的财税体系还存在不完善之处,对地方财政还带来某些负影响。如何进一步加快分税制改革,加强地方财政,已成为当前亟待解决的问题。对此,作者谈点 The new financial system - the tax system has been running for more than a year in the country. The implementation of the tax-sharing system has had a positive effect on rationalizing the distribution, safeguarding the central government’s revenue and enhancing the central capacity of macroeconomic regulation and control. However, there are still imperfections in the new fiscal system, which also have some negative impacts on local finance. How to further accelerate the reform of the tax-sharing system and strengthen local finance has become an urgent issue to be solved. In this regard, the author talked about