20年前在我国实施的分税制财政体制是中国财政制度朝着现代化迈进的一个重要里程碑。20年来,这一具有现代性的财政体制在增强国家财政汲取能力和公共服务能力、改善国家宏观调控机制、促进市场经济体制形成、引导国民经济平稳健康和可持续发展方面,发挥了极为重要的作用。将近20年后,党的十八届三中全会再一次将深化分税制财政体制改革提上国家工作日程。与20年前比较,我们党这一次对深化分税制财政体制改 The tax-sharing system that was implemented in our country 20 years ago is an important milestone for China’s financial system toward modernization. In the past 20 years, this modern financial system has played an extremely important role in enhancing the ability of the government to draw capacity and serve the public, improving the national macro-control mechanism, promoting the formation of a market economy and guiding the steady and healthy development of the national economy. effect. Nearly 20 years later, the Third Plenary Session of the 18th CPC Central Committee once again deepened the reform of the tax-sharing system on the national agenda. Compared with 20 years ago, our party this time deepened the reform of the tax-sharing system