分税制改革实施近三年以来，给地方财源建设带来一股强劲的冲击波。虽然目前的分税制政策在实际操作运作中已暴露出一些矛盾，但从总体上讲，分税制改革的成效还是十分显著的．作为与市场经济和宏观调控相配套的规范化、制度化、科学化的新型财税体制，分税制改革及其不断完善 Since the implementation of the tax-sharing system reform in the past three years, it has brought a strong shock wave to the construction of local financial resources. Although the current tax sharing policy has exposed some contradictions in the actual operation, the overall effect of the tax sharing reform is still very significant. As a standardized, institutionalized and scientific new fiscal and taxation system that complements the market economy and macroeconomic regulation, the tax sharing system reform and its continuous improvement