自1994年分税制改革实施以来,我国构建了分级分税财政体制,明确了中央与地方政府财权、事权的划分,规范了中央与地方的分配关系。然而,随着社会的发展和经济形势的变化,财政体制的不适应性日渐凸显,改革和完善现行财政体制十分必要。到目前为止,我国地方财政体制经历过多次改革,但都不能形成稳定的体制 Since the implementation of the tax-sharing reform in 1994, China has set up a fiscal tax system at different levels, clarified the division of financial powers and powers between the central and local governments, and standardized the distribution of the central and local governments. However, with the development of society and changes in the economic situation, the inadequate financial system has become increasingly prominent. It is necessary to reform and perfect the existing fiscal system. So far, the local financial system in our country has undergone many reforms, but neither can form a stable system