1994年实行分税制,是我国财税体制改革进程中的重要转折点。几年来的实践证明,按税种划分中央收入和地方收入,有利于规范中央和地方各级政府的财政分配渠道。改革的成效是明显的,突出表现在近几年税收连年增收1000亿元左右,增强了宏观调控的财力供给, The implementation of the tax-sharing system in 1994 is an important turning point in the process of the fiscal and taxation system reform in our country. Practice over the past few years has proved that dividing the central revenue and local revenue according to tax categories is conducive to standardizing the financial distribution channels for the central and local governments. The effectiveness of the reform is obvious, highlighting that in recent years, the tax revenue has increased by 100 billion yuan over the years, which has strengthened the supply of financial resources for macroeconomic regulation and control,