我国实行分税制改革以来,初步确立了完整的分税制框架,逐步理顺了中央与地方的分配关系,增强了中央财政的宏观调控能力,基本统一了税收秩序,调动了中央和地方两个积极性。但是,我国现行的分税制仍处于一种雏形阶段,在许多方面还带有过渡色彩,保留着财政包干体制的痕迹,离规范化的分税制还有差距,给分税制的运行带来了不 Since the implementation of tax-sharing reform in our country, we have initially established a complete tax-sharing framework, gradually streamlined the distribution of the central and local governments, strengthened the central government’s ability to regulate and control the macroeconomic conditions, basically unified the tax order and mobilized both the enthusiasm of the central and local authorities. However, the current tax-sharing system in our country is still in its embryonic stage. In many aspects, it also carries a transitional color, preserves traces of the fiscal consolidation system, has a long way to go before the tax-sharing system can be brought into operation