山东省省以下分税制财政体制改革的情况和主要特点省以下财政体制课题组实行分税制财政管理体制，是我国财税体制的一项重大改革。这项改革成功与否，不仅在于中央与省财政分配关系的调整和规范，还取决于省以下地方财政能否顺利推进和逐步完善改革。为此，我们对山东省省... Shandong Province under the provincial tax-sharing system and the main features of the reform of financial system Provinces below the fiscal system task force tax-based financial management system is a major reform of China’s fiscal system. Whether this reform succeeds or not lies not only in the adjustment and standardization of the fiscal distribution between the central government and the provincial government but also in whether the local fiscal authorities can smoothly promote and gradually improve the reform. To this end, we are on Shandong Province ...