1994年分税制财政体制改革是我国政府间财政关系方面的一次重大制度创新。作为一种新的制度安排,分税制财政体制在运行中表现出了一系列的积极效应。但是与此同时,地方财政尤其是县乡财政困难暴露出了现行分税制财政体制所存在的主要弊端。本文针对这些弊端进行了原因分析,提出了进一步完善分税制财政体制的基本思路:①合理配置税种,明确划分各级政府的财权、事权与财力范围;②照宪法规定实行四级政府运行结;③完善地方税制,解决基层财政困难。 The tax-sharing fiscal system reform in 1994 is a major institutional innovation in the intergovernmental fiscal relations. As a new institutional arrangement, the tax-sharing financial system has demonstrated a series of positive effects in its operation. However, at the same time, local governments, especially those in counties and townships, have exposed the major drawbacks of the existing tax-sharing fiscal system. This paper analyzes the causes of these shortcomings, and puts forward the basic idea of ​​further perfecting the fiscal system of tax-sharing system: (1) rationally allocate tax types, clearly define the scope of financial, administrative and financial resources at all levels of government; (2) Improve the local tax system to solve the financial difficulties at the grassroots level.