分税制财税体制的实施，基本上理顺了中央与地方的分配关系，调动了地方政府狠抓财政收入的积极性。但随着改革的深入和经济的发展，财税体制运行中存在的一些深层次的矛盾和问题也更加突出，特别是政府财政与各部门之间横向利益分配关系还没有理顺，重点表现为由政府各部门的 The implementation of the tax-sharing system for taxation basically straightened out the distributional relationship between the central government and local governments and mobilized the enthusiasm of local governments to pay close attention to fiscal revenue. However, with the deepening of reform and economic development, some deep-rooted contradictions and problems in the operation of the fiscal and taxation system have become more prominent. In particular, the horizontal distribution of benefits between the government finance and various departments has not yet been straightened out, Government departments