分税制改革尤其是增值税国地分成制度是中国经济成功的关键制度安排之一。但随着经济的发展,这个制度也日渐出现一些需要改进的弊端,但增值税国地分成制度是中国经济发展的重要制度诱因,不能根本改变,应该结构性微调。 The reform of the tax-sharing system, especially the system of the country-by-country of value-added tax, is one of the key institutional arrangements for China’s economic success. However, with the development of economy, there are also some drawbacks that need to be improved in this system. However, the system of dividing the VAT into local governments is an important institutional incentive for China’s economic development. It can not be fundamentally changed and should be structurally fine-tuned.