关于分税制若干问题探讨张丽萍，张乃宽理论界和实际部门呼唤已久的分税制已正式运行一年多了，这是我国财政管理体制的一项重大改革，这一举措在社会各界引起了强烈反响。本文针对本次分税制改革的主要内容，就其积极意义、局限性及进一步规范等问题，谈一点粗浅的看法。... Some Issues on Tax Sharing System ZHANG Liping, ZHANG Naikuan The tax-sharing system that has been calling for a long time in both theory and practice has been officially launched for more than a year. This is a major reform of the fiscal management system in our country. This measure has aroused strong repercussions from all walks of life in the community. In view of the main content of this tax-sharing reform, this article talks about its positive significance, limitations and further specifications. ...