有关分析表明,要改变我国目前分税制度与中央以及地方各级政府事权不尽衔接的状况,就应当在明确界定各级政府事权的前提下,赋予中央以下各级政府一定的税收自主权。然而,值得注意的是,我国的政府间财政体制具有一些区别于西方发达国家财政分权的特征。从目标和动力上看,缓解财政(尤其是中央政府的财政)压力是我国经济体制改革的直接原因,因此,我国的财政分权强调更多的是发挥中央政府的宏观 The analysis shows that in order to change the current situation in our country’s current tax sharing system and the central government and local governments at all levels, we should give certain levels of tax autonomy to governments at all levels under the premise of clearly defining the power of governments at all levels. However, it is noteworthy that China’s intergovernmental fiscal system has some distinguishing features from the fiscal decentralization of the western developed countries. From the perspective of goals and motivation, alleviating the pressure of finance, especially that of the central government, is the direct cause of the economic reform in our country. Therefore, the fiscal decentralization in our country emphasizes more the macroeconomic performance of the central government