分税制与地方财政朱国清自１９９４年实行分税的财政管理体制以来，其在保证中央财政收入的稳定增长，增强政府的宏观调控能力，强化税收的调节功能，促进企业公平竞争以及全国统一市场的形成等方面显示出了巨大的优越性。事实已经证明，实行分税制是与我国现阶段的政治经... Tax Sharing System and Local Finance Since its implementation of the tax control system in 1994, Zhu Guoqing has ensured the steady growth of revenue of the central government, enhanced the government’s ability to regulate and control the macroeconomics, strengthened the regulatory function of tax revenue, promoted the fair competition of enterprises and unified the market of the whole country Formation, etc. showed great superiority. Facts have proved that the implementation of the tax-sharing system is in line with the political experience in our country at this stage.