分税制是循着渐进式改革和加强中央集权的思路,在税收制度改革尚未到位,与之配套的税收制度和转移支付制度没有完全建立起来的情况下开始推行的。这就必然造成中国分税制的极不规范,而产生出许多新的矛盾,促使人们对现行的分税制财政体制进行反思并形成了一些有共识的看法:一是 Tax-sharing system follows the idea of ​​gradual reform and strengthening of centralization of authority. It started when the tax system reform was not yet in place and the supporting tax system and transfer payment system were not fully established. This will inevitably result in a very non-standard tax-sharing system in China, resulting in many new contradictions that prompt people to reflect on the current tax-sharing fiscal system and form some consensus. First,