运行十几年的分税制在均衡地区间财政支出方面的效果,一直是理论界与实务界倍受关注的议题。本文通过测算与比较1994～2008年在不实施集中增量再分配情况下人均地方财政支出差异情况的数据,表明实施分税制与不实施分税制相比,地区间人均财政支出差异程度明显缩小,分税制改革有力地推进了地区间财政能力的均等化。 The effect of operating a tax-sharing system for more than a decade on balancing inter-regional fiscal expenditures has been a topic of great concern to theorists and practitioners. By measuring and comparing the data of per capita local fiscal expenditures in 1994-2008 without per capita incremental redistribution, this paper shows that the difference of per capita fiscal expenditure between the implementation of the tax-sharing system and the non-implementation of the tax-sharing system has been significantly reduced. Tax-sharing reform This has effectively promoted the equalization of financial capabilities among regions.