分税制财政体制是实行社会主义市场经济体制的必然要求,财政体制的这一改革对于强化中央财政的调控能力,提高中央收入占国家财政收入的比重,堵塞收入漏洞将起到积极的作用。分税制的基本要求是按照中央和地方政府的事权,划分各级财政的收入和支出范围,将 The tax-sharing fiscal system is an inevitable requirement for the implementation of the socialist market economic system. This reform of the fiscal system will play a positive role in strengthening the regulatory capacity of the central government, raising the central government’s share of the national financial revenue and plugging the revenue loopholes. The basic requirement of the tax-sharing system is to divide the revenue and expenditures of all levels of government according to the powers of the central and local governments.