财政体制下阶段改革仍要持续放大分税制的体制能量与功效汶川大地震发生后,我国财政能在短时间安排上百亿应急资金,并建立700亿灾后重建基金,其中一个主要原因在于围绕着分税制进行的财政体制改革,带来了我国财力的巨大提升和财力运用的高效。1994年的分税制改革,构建了我国社会主义市场经济体制下的财政体制框架,初步理顺了中央与地方、国家与企业的分配关系。此后,无论是调整中央与地方收入安排,还是完善政府间转移支付制度,我国财政体制一直围绕着分税制不断 After the Wenchuan earthquake, China’s financial arrangements for tens of billions of emergency funds in a short time and the establishment of 70 billion post-disaster reconstruction fund, one of the main reasons is that around the tax-sharing system The reform of the financial system has brought about a tremendous increase in our financial resources and the efficient use of financial resources. The tax-sharing reform in 1994 established the fiscal institutional framework under the socialist market economic system in our country and preliminarily defused the distribution of the central, local, state and enterprises. Since then, both the adjustment of the central and local revenue arrangements, or improve the intergovernmental transfer payment system, our financial system has been around the tax system continued