我国财税体制在经历十四年的中央与地方“分灶吃饭”之后,今年1月1日开始实行新的财税体制。此次改革与我国以往历次改革着眼于利益分配格局调整不同,而是重在转换机制,即在原利益分配格局不做大的调整前提下,重塑新的管理体制和运行机制框架,这无疑是一种改革的创新。然而,1994年具有全面铺开特点的财税改革(即税制、分税制和国有企业分 China’s fiscal and taxation system has experienced 14 years of central and local “split-point food”, the January 1 this year began to implement the new fiscal system. This reform is different from the previous reforms in our country with the adjustment of the pattern of distribution of benefits but rather the mechanism of conversion. That is, under the premise of not making major adjustments to the pattern of distribution of benefits, it is undoubtedly to reshape the new management system and operating mechanism framework A reform of innovation. However, the fiscal reform (that is, the tax system, the tax-sharing system and the state-owned enterprises