中国财政体制深化改革的方向是要形成真正的分级分税财政,1994年在这方面中央和以省为地方的代表只是形成了框架。要形成真正的分税分级财政就要求健全地方性体系,有一个前提必须解决,即现在的五级财政框架内要想方设法动比较大的手术,逐渐把五级框架变为三级框架,当然具体的表 The direction for deepening the reform of China’s financial system is to form a truly hierarchical tax-sharing system. In 1994, the representatives of the central authorities and the provincial authorities in this respect only formed a framework. To create a truly tax-graded fiscal system requires a sound local system, there is a premise that must be resolved, that is, within the current five-level fiscal framework, we should try to move larger operations and gradually transform the five-level framework into a three-level framework, of course, specific The table