新税制的全面施面作为我国分配制度的一项重大改革，在理顺中央与地方、国家与企业的分配关系上产生了极为深远的影响。它对于增强国家宏观调控能力，建立社会主义市场经济新体制将日益显示出巨大的作用。回顾我国十余年的改革，在中央与地方的关系上可以说走的是一条放权让利 The comprehensive application of the new tax system, a major reform of the distribution system in our country, has had a profound and far-reaching impact on straightening the distribution of the central, local, state and enterprises. It will play an increasingly significant role in enhancing the ability of the country’s macro-control and establishing a new socialist market economy. Recalling the more than ten years of reform in our country, one thing we can say about the relationship between the Central Government and the local authorities is to let go