１９９４年我国实行分税制后，中央与地方财政关系发生了深刻变化。但分税制作为一种过渡性体制，仍存在一些重要的理论问题和操作上的原则性问题。基于我国的国情，借鉴其他市场经济国家分税制的成功经验，中国应选择以集权为主的分税制模式。因此，应对现行分税制模式进行修正 After China implemented the tax-sharing system in 1994, profound changes have taken place in the financial relations between the central and local governments. However, as a transitional system, the tax-sharing system still has some important theoretical and operational issues of principle. Based on China’s national conditions and drawing on the successful experience of the tax-sharing system in other market-based economies, China should choose a tax-sharing model that focuses on centralization of power. Therefore, the current tax-sharing system should be amended