历史以来,我国财政体制改革的核心始终集中在中央与地方的“集权”与“分权”的主体上,然而,犹如中国经济体制改革所走过的道路一样,在这个永恒博弈过程中我们发现新大陆,找到了着陆点。改革开放初期我国实施的“分灶吃饭和包干制”旨在放权让利,直到1993年,全国财政状况的突出特征表现为中央财政困难到向地方财政借钱境地。为此,1994年实施了分税制财政改革,其初衷是提高财政收入占GDP和中央财政收入占财政总收入的两个比重。不可否认,改革的动机也是为了强化中 Since the history, the core of China’s financial system reform has always been centered on the subjects of “centralization” and “decentralization” of the central and local governments. However, just like the path taken by China’s economic reform, in this eternal game During the process we found the New World and found the landing site. In the initial stage of reform and opening up, China’s implementation of the “split-kitchen system” aimed at delegating power and giving benefits. Until 1993, the salient features of the state’s financial performance showed that the central government was in financial difficulties and borrowed money from the local government. Therefore, the tax-sharing fiscal reform was implemented in 1994 with the original intention of raising the fiscal revenue as a share of both GDP and the central government revenue in the total fiscal revenue. It is undeniable that the motivation for reform is also to strengthen China