我国分税制改革实施两年多来，总体上取得了预计的设计效果。但从深层次的角度分析，分税制尚存在着许多有待解决的理论和实践问题。钟伟副教授撰写的《谈谈目前分税制设计中的五个问题》一文对税制改革的基础，分税原则的确定，主体税种的认定，转移支付制度的建立，现代税收征管制度的健全等问题进行了比较深刻的分析，有一定独到见解。现予刊发，欢迎就此问题展开讨论 In the past two years since the implementation of the tax-sharing reform in our country, we have achieved the expected design results. However, from a deep perspective, the tax-sharing system still has many theoretical and practical problems to be solved. On the basis of the tax system reform, the principle of tax sharing, the identification of the main types of taxes, the establishment of the transfer payment system, and the soundness of the modern tax collection and administration system, the article entitled “Commenting on the Five Issues in the Current Tax Sharing System Design” A more profound analysis, there is some unique insights. It is hereby issued that we welcome any discussion on this issue