作为一种新的制度安排，分税制财政体制在运行中表现出了一系列的积极效应。
As a new system arrangement, the tax sharing system shows a series of active effects in operation.
基本思路：首先研究厘金制度起源，即从晚清财政体制的角度，分析厘金制度被采行的缘由和被推广的原因。
Basic Structure: Firstly, research the origin of Lijin system, analyzing the reason of Lijin system being adopted and promoted from the aspect of financial system in later Qing.
其次围绕财政政策说明了制度变迁对地区差距的影响，主要从财政体制、税收政策及转移支付三个方面加以阐明。
On the other hand, around the finance policy, I explain how the change of system influent regional margin, mainly from three aspects including public finance system, tax policy and transfer to pay.
如何建立规范的财政转移支付制度，是当前进一步完善分税制财政体制的重大问题。
Tt is important to form a normalized financial transfer payment system in order to perfect the fiscal system.
如何建立规范的财政转移支付制度，是当前进一步完善分税制财政体制的重大问题。
Tt is important to form a normalized financial transfer payment system in order to perfect the fiscal system.
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