实行分税制是我国财税体制迈向国际规范化的重大举措,是对长期以来财政包干体制的一种扬弃。这项改革通过财力的规范划分,地方政府将更加明确自身财力水平和增长潜力,有利于硬化地方政府预算,促使地方政府采取正确的决策,积极涵养财源,不断发展和壮大自身的经济实力。但是,在肯定分税制改革对地方财政经济的促进作用的同时,也要充分看到这项改革对地方政府的既得利益冲击较大,对地方政府的财力、财源结构及经济行为有着重 The implementation of the tax-sharing system is a major move toward the international standardization of our fiscal and taxation system and a sublation of the long-term fiscal system. This reform is divided by the standardization of financial resources. Local governments will be more clear about their financial strength and growth potential, which will help harden the budget of local governments, encourage local governments to take the right decisions, actively conserve financial resources and continuously develop and strengthen their own economic strength. However, while affirming the contribution of the reform of the tax-sharing system to the promotion of local financial and economic functions, we must also fully realize that this reform has a greater impact on vested interests of local governments and has a strong emphasis on the financial resources, financial resources structure and economic activities of local governments