关于分税制的几个认识问题谢显弟，周小林分税制的实施是我国财政体制改革的一个重大步骤．它结束了在我国运行了１５年之久的财政分级包干体制。有关方面对分税制寄予了厚望，认为分税制不但可以克服分级包干财政体制的弊端．还会产生良好的经济效应。经过一年多来的实际... Several Understandings on Tax Sharing System Xie Xiandi and Zhou Xiaolin The implementation of the tax sharing system is a major step toward the reform of China’s financial system. It ended the fiscal grading system in China for 15 years. The relevant parties have placed high hopes on the tax sharing system, believing that the tax sharing system can not only overcome the drawbacks of grading the fiscal system. Will also have a good economic effect. After more than a year of actual ...