1994年开始实行的新财税体制，已在中央与省（市、自治区）之间初步搭起了一个以“分税制”为基础的分级财政框架。省对地（市）、地（市）对县也基本上比照这个模式确立了“分税制”。现在一个突出问题是：县乡级政府间是否需要马上推行分税制，老体制有无保留的必要？中国幅 The new system of fiscal and taxation, which was put in place in 1994, has initially laid out a hierarchical fiscal framework based on the “tax-sharing system” between the Central Government and the provinces (municipalities and autonomous regions). The prefectural (city) and prefectural (city) prefectures have also basically established a “tax-sharing system” in accordance with this model. Now a prominent issue is: whether the county-level government need to immediately implement the tax-sharing system, the old system is necessary to retain? Chinese version