实施分税制体制的情况和问题王立峰我国分税制财政体制经过两年的运行，基本框架已经确立，一个有利于逐步提高中央实现调控能力的运行机制已初步形成，财税改革的预期目标基本实现。但是，现行分税制财政体制还不完整，还需要不断改进和完善，体制运行中存在的新情况、新... The Situation and Problems of Implementing the System of Tax Sharing System WANG Li-feng After two years of operation of the tax-sharing system in our country, the basic framework has been established. An operational mechanism conducive to the gradual improvement of the central government’s ability to regulate and control has been basically established and the expected goal of fiscal and taxation reform is basically achieved. However, the current tax-sharing system is still incomplete in financial system, and we still need to constantly improve and perfect the new situation existing in the system operation and new ...