完善分税制规范财政分配关系文锋从１９９４年１月１日起，我国开始对各省、自治区、直辖市以及计划单列市实行分税制财政体制。分税制是按照税种划分中央与地方的税收收入及其管理权限的一种财政体制。其基本内容是：在中央和地方之间，根据各自履行职能的需要，按照事权... Improve the Tax Sharing System to Regulate the Fiscal Distribution Wen Feng From January 1, 1994, China started to implement the tax-sharing fiscal system for all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning. The tax-sharing system is a fiscal system that divides the tax revenues of the central and local governments and their management power according to tax categories. Its basic content is: between the central and local governments, according to their own needs to perform their functions, in accordance with the powers ...