关于计划单列市完善市对下分税制财政体制问题的探讨刘伟分税制财政体制是建国以来多次财政体制更迭中最完善、力度最大的一次改革。两年多来运行的情况表明：这项改革是成功的，财政收入稳步增长，中央和地方财政财力均有较大增加，体制过渡平稳。然而，如何处理好地方政... Discussion on Perfecting the Municipal Financial System under the Tax Sharing System in the City with Separate Plans Liu Wei The tax-sharing fiscal system is the most complete and the most vigorous one in the many changes in the financial system since the founding of the People’s Republic of China. The situation that has been running for more than two years shows that this reform was a success. The fiscal revenue grew steadily, the financial strength of the central and local governments both increased greatly, and the system was transitioning smoothly. However, how to deal with local government ...