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如何改进和进一步完善分税制财政体制勿用置疑，分税制的方向是正确的，也是必须坚持的，建立具有我国社会主义市场经济特色的分税制财政管理体制不可能一跌而就，它需要从观念到具体实施方案诸多方面的努力和反复。（一）对分税制财政体制应有一个正确、科学的认识。分税制的?
How to improve and further improve the tax-sharing fiscal system? There is no doubt that the direction of the tax-sharing system is correct and must be adhered to. It is impossible to establish a tax-sharing fiscal management system featuring the characteristics of the socialist market economy in our country. Many aspects of the implementation of the efforts and repeated. (1) There should be a correct and scientific understanding of the tax-sharing system. Tax system?