中央与地方分税改革的演进过程及当下特点,对未来改革路径具有启示意义在我国,中央与地方政府间税收的划分,不仅是政府间财政利益的分配,而且也会影响到资源配置的效率、税收调控功能的发挥、税收的行政效率以及地区间的收入分配等诸多重大问题。央地分税现状及特征依据财权事权相结合的原则,我国1994年实施的分税制改革将税收划分为 The evolution of tax-sharing reform between the central and local governments and their current characteristics have implications for the future reform. In China, taxation between central and local governments is not only the distribution of intergovernmental fiscal benefits, but also affects the efficiency of resource allocation , The function of tax regulation and control, tax administrative efficiency and inter-regional income distribution and many other major issues. According to the principle of the combination of financial power and power, the tax-sharing reform implemented in 1994 divides the tax revenue into