1994年开始实行的分税制财政体制,为我国经济社会快速发展和中央宏观调控能力增强做出了贡献。随着我国社会主义市场经济体制改革的不断深入,十八届三中全会明确提出使市场在资源配置过程中起决定性作用,分税制也应当随市场与政府关系的调整而调整。一、对我国分税制改革的几点认识第一,从长期动态角度看,很难完整清晰地界定各级政府事权。事权划分 The tax-sharing system that was introduced in 1994 has contributed to the rapid economic and social development in our country and the enhancement of the central government’s macro-control capability. With the continuous deepening of China’s socialist market economic reform, the Third Plenary Session of the 18th CPC Central Committee has explicitly proposed that the market play a decisive role in the allocation of resources. The tax-sharing system should also be adjusted in line with the adjustment of the relations between the market and the government. First, some understanding of China’s tax-sharing system reform First, from a long-term dynamic perspective, it is difficult to define the power of government at all levels in a complete and clear manner. Division of power