财政体制是处理中央和地方各级政府之间财政关系的基本制度。财政体制问题是一切财政问题的核心。完善现行财政体制,是有效解决城乡“二元”矛盾、落实科学发展观、构建和谐社会、贯彻依法治国方略的重要举措。分税制是市场经济条件下规范政府 The financial system is the basic system for handling the financial relations between the central and local governments at all levels. The issue of the financial system is at the heart of all the financial problems. Perfecting the existing fiscal system is an important measure for effectively resolving the contradiction between urban and rural areas, “duality”, implementing the scientific concept of development, building a harmonious society and implementing the strategy of governing the country according to law. Tax-sharing system is regulated by the market economy