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我国分税制财政体制存在的问题及对策徐志一、问题我国分税制财政体制框架虽然已基本建立，但受主客观条件的限制，它终究还是初步、粗糙和不完善的。其问题主要有：（一）中央与地方的事权划分有的还不明确。国外分税制的成功经验表明，正确划分事权是建立和实施分税制的...
The Problems Existing in the Tax-sharing Financial System in Our Country and the Countermeasures Xu Zhiyi The problem Although the financial system framework of the tax-sharing system in our country has basically been established, it is still preliminary, rough and imperfect after all. The main problems are: (1) Some of the division of powers between the central and local authorities are not yet clear. The successful experience of foreign taxation system shows that the correct division of power is the establishment and implementation of the tax-sharing system.