我国进行分税制改革以来,中央政府扭转了以往财政紧张、受制于地方的困顿局面,宏观调控能力大大增强,在这种此消彼长的分配格局中,地方政府的财政赤字问题就凸显出来,因此分税制还有改革完善的空间,一是通过完善中央的转移支付、税收返还,二是地方政府合法合理地“自力更生”。 Since the reform of the tax-sharing system in our country, the central government has reversed its past fiscal tensions and controlled by the local difficulties. The ability of macroeconomic regulation and control has been greatly enhanced. The problem of fiscal deficits of local governments is highlighted in such a shift pattern of distribution. There is still room for reform in the tax-sharing system. First, local governments legitimize “self-reliance ” by improving central government transfer payments and tax returns.