分税制财政体制是市场经济体制下,正确处理政府与企业、中央与地方以及各级政府间关系的基本制度,并作为市场经济体制下财政体制的基本形式,被世界大多数国家所采用。我国的分税制体制改革是经过多年的理论研究和实践探索, Under the market economy system, the tax-sharing fiscal system is the basic system for properly handling the relations between the government and enterprises, the central and local governments and the governments at all levels and is adopted by most countries in the world as the basic form of the fiscal system in the market economy. China’s tax-sharing system reform is after years of theoretical research and practical exploration,