去年,我国财政体制进行了重大改革,改包干制为合理划分事权基础上的分税制,并建立了中央和地方两套税收体系,基本实现了新旧体制平稳过渡,较为充分调动“两个”积极性,两级财政收入均实现大幅度增长。但也由于现行这一体制的某些弊端,实施以来其负面影响日益呈现。 Last year, the financial system of our country underwent major reforms. The reform of the system of non-state-owned enterprises made a tax-sharing system based on a rational delineation of powers and set up two sets of taxation systems at the central and local levels. The smooth transition of old and new systems was basically achieved, the “two” Both levels of fiscal revenue have achieved substantial growth. However, due to some drawbacks of the current system, its negative impact has been increasingly demonstrated.