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分税制是根据市场经济原则和公共财政理论确立的一种税收管理制度,是市场经济国家普遍运行的一种税收管理体制。我国自1994年开始实行分税制财政体制以来,在运行中取得了显著成效。但是,随着形势的发展与变化,也产生了诸多有待深化改革和加以完善的地方。本文就其暴露出的问题进行思考,并就进一步完善我国分税制财政体制提出政策建议。
Tax-sharing system is a tax management system established according to the principles of market economy and public finance and is a tax administration system that is generally operated by market economy countries. Since our country began implementing the tax-sharing system in 1994, China has achieved remarkable results in its operation. However, with the development and changes in the situation, there have also been many areas that need to be further deepened for reform and improvement. This article will reflect on the issues that it exposes and make policy suggestions on how to further improve the fiscal system of China’s tax-sharing system.