一、问题的提出适应建立社会主义市场经济体制的要求,以划分税种为基础的分税制财政体制已经出台一年多了。总的来讲,新体制的运行是平稳的,没有引起社会经济大的振荡,无论是中央税还是地方税,都保持了适度增长。但是,我们对财政体制改革所取得的成绩不能估计过高。一方面,中央财政通过分税 I. Issues Proposed To meet the requirements of establishing a socialist market economic system, the tax-sharing fiscal system based on tax breaks has been introduced for more than a year. In general, the new system has been operating smoothly without causing any major economic and social turmoil. Both the central and local taxes have maintained modest growth. However, our achievements in the reform of the financial system can not be overestimated. On the one hand, the central government passed the tax