关于完善分税制问题的几点看法全国预算会计研究会常务副会长李慧中我国１９９４年实施的分税制体制，继承和发扬了多年来在财政体制中行之有效的＂统一领导，分级管理＂的指导思想，充分发挥了中央和地方两个积极性，并适应社会主义市场经济和各级政府，合理划分财政收支... Several Views on Perfecting the Tax Sharing System Li Huizhong, the executive vice president of the National Budget Accounting Research Society, inherited and carried forward the guiding principle of “unified leadership and hierarchical management” that has been effective in the financial system for many years. Give full play to the enthusiasm of both the central and local authorities and adapt the socialist market economy and all levels of government to a reasonable division of revenue and expenditure ...