当前分税制形式下,理顺了中央与地方的分权关系,调动中央和地方的积极性,增强财政收入的宏观调控能力,同时也造成了财政压力,给地方财政带来不同程度的影响。本文根据当前的经济形势,就分税制在实施过程中,给地方财政带来的影响做出简要的评价和分析。 Under the current tax-sharing system, the decentralization between the central government and local governments has been straightened out, the enthusiasm of the central and local authorities has been mobilized, and the macro-control of fiscal revenue has been enhanced. At the same time, it has also caused financial pressure and brought varying degrees of impact on local finance. Based on the current economic situation, this article gives a brief assessment and analysis of the impact of the tax-sharing system on local finance in the implementation process.