从实际出发看分税制改革李俊生（中央财金学院副教授）我国财政体制改革的下一个目标是建立分税制财政体制。然而，分税制既不象有些人想象的那么简单，也不象有些人想象的那么完善。要实行分税制，必须澄清几个认识问题。一、现行财政体＄１）的弊端改革财政体制的主要原... From the reality of the tax system reform Li Junsheng (Associate Professor, Central University of Finance and Economics) The next goal of China’s financial system reform is to establish a tax-sharing financial system. However, the tax-sharing system is neither as simple as some imagined nor as perfect as some would have imagined. To implement the tax-sharing system, several problems of understanding must be clarified. First, the current fiscal body $ 1) the drawbacks of the main reform of the financial system ...