自1994年实行分税制改革以来,省以下分税制体制迟迟没有建立起来,基层政府的事权与财权不相称的问题比较突出。尽管形成这一问题的原因比较复杂,但其中税权比较集中,地方税权相对较为弱小是一个重要原因。尤其是随着农业税的取消和税费关系的理顺,中西部地区地方财政财 Since the introduction of the tax-sharing system in 1994, the system of tax-sharing under the provincial government has not been established yet. The issue of grassroots government disproportion between administrative power and property right is prominent. Although the reasons for the formation of this issue are complicated, the centralization of tax rights and the relatively weak local taxation rights are an important reason. Especially with the cancellation of agricultural tax and the rationalization of taxes and fees, the central and western regions, local financial