我国在1994年实施了分税制财政体制的改革,对于理顺中央与地方的财政分配关系,确保中央政府对经济的宏观调控,保证各级政府职能实现,发挥了积极作用。但是,随着我国经济的发展和改革的深化,分税制中存在的问题也逐渐暴露出来,已经不能适应公共财政建设的要求。 China implemented the reform of the tax-sharing system in 1994, which played an active role in streamlining the fiscal distribution between the central government and local governments, ensuring the central government’s macro-economic control and ensuring the realization of the functions of governments at all levels. However, with the development of our economy and the deepening of the reform, the problems in the tax-sharing system have gradually been exposed and are no longer able to meet the requirements of public finance construction.