应当继续实行包干制还是改行分税制,当前人们的认识还不太一致。《经济日报》9月9日发表何振一的文章《分税制是走向新财政体制的必由之路》.文章认为,总结改革的历史经验,比较世界各国实行的各种财政体制模式,迄今人们所知道的各类体制模式中,“分税 Whether the system should be continued or whether the tax system should be diverted should be reformed. At present, people’s understanding is still not very consistent. Economic Daily published an article by He Zhenyi on September 9 that ”the tax-sharing system is the only way to go to the new fiscal system.“ This article argues that by summarizing the historical experience of reform and comparing the various financial system modes practiced in various countries in the world, Various types of system model, ”tax