现行分税制问题与对策林国镜三年实践证明，以分税制为核心内容和突破口的税制改革，为建立规范的分级预算管理体制，理顺中央和地方财政分配关系奠定了基础，为企业公平竞争，扩大对外开放创造了良好税收环境，为深化征管和财政体制改革提供了思路和框架，但是分税制在... The Current Tax Sharing System Problems and Countermeasures Lin Guogong’s three years of practice have proved that the tax reform centered on the tax distribution system is a breakthrough in the establishment of a standardized hierarchical budget management system and laid the foundation for rationalizing the distribution of the financial revenue between the central government and local governments. Opening up to the outside world has created a favorable tax environment and provided ideas and frameworks for deepening the reform of tax collection and administration, but the tax-sharing system is in ...