分税制存在的问题及改进对策胡湘桂分税制改革的成果世人瞩目，但对此不能盲目乐观，就此止步。其中的问题也应充分重视：第一，分税制改革只是一种增量＂微调＂，原有中央与地方财力分配格局并未根本改变。理顺中央与地方分配关系，增强中央对经济调控能力，还有大量工作... Problems Existing in the Tax Sharing System and Countermeasures for Improvement Hu Xiangui The achievements of the tax-sharing reform have drawn worldwide attention but this can not be blindly optimistic and stop there. The problems should also be given full attention. First, the reform of the tax-sharing system is only an incremental “fine-tuning.” The original pattern of financial allocation between the central government and the local authorities has not fundamentally changed. To rationalize the distribution of relations between the central and local authorities and to enhance the central government’s ability to regulate and control the economy, and a great deal of work ...