“分税制”是市场经济国家普遍实行的一种体制形式。我国实行“分税制”是按照市场经济原则确定的与社会主义市场经济相适应的财政体制。它的实施,不仅能够克服包干体制的种种弊端,而且能够有效地促进社会主义市场经济体制的确立,增强中央财政宏观调控能力,促进国民经济持续、快速、健 “Tax Distribution System ” is a kind of institutional form commonly practiced by market economy countries. The “tax-sharing system” practiced in our country is a financial system that is compatible with the socialist market economy as determined by the principle of a market economy. Its implementation can not only overcome various shortcomings of the Baotan system, but also effectively promote the establishment of a socialist market economic system, enhance the ability of the central government in macro-control and promote the sustained, rapid and healthy development of the national economy