其缘起于分税制财政管理体制改革的实施。
Its origin in the tax system in the financial management system implementation.
这个结论意味着目前我国分税制需要进一步完善。
The conclusions imply that the tax-sharing system requires further improvement.
第二部分是对实施分税制以来我国中央与地方关系的现存问题进行研究。
The second part is study the present problems of the central and local relation which under the tax sharing system.
本文对实行分税制以来，我国财政均等化的现状和原因进行了实证分析。
In this article, the authors analyze the situation of fiscal equalization after the reform of tax-sharing system in China.
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.
1994年，分税制在我国正式实施，经过十余年的实际运行，效果十分显著。
In 1994, the system of tax allocation was implemented formally in our country, and, through the actual operation of more than ten years, the result is very remarkable.
中国现行税政管理体制具有明显的过渡性，也暴露出分税制财政体制的深层矛盾。
The current system of taxation administration bears the feature of transience, indicating the fierce contradiction in the separate-taxation system.
建立规范化的财政转移支付制度，对于完善分税制财政管理体制具有重要的意义。
It is of great significance to the perfection of the separate taxation system that the formalized system of financial transferable payment be founded.
中央与地方在税收收入与税收管理权限的划分上，不能适应彻底实行分税制的需要。
Demarcation in jurisdiction between the Central and local authorities in tax revenue and administration cannot adapt to the requirements of a thorough tax sharing 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.
分税制实行以来，现行地方税制对确保地方财政收入和调控经济运行发挥了重要作用。
Since the tax federalism, current local taxation system has played an important role in ensuring local financial revenues and regulating economic operation.
我国发行地方公债是分税制体制的基本要求，有利于更有效地为辖区居民提供公共品。
The issue of local government bonds is a basic requirement of the tax assignment system, and is favorable for providing provision effectively for the area of jurisdiction inhabitant publicly.
分税制是一种长期的合理制度安排，但其成本机制也确实阻碍了中央和地方理想收益目标的实现。
Tax division system is a long-term and reasonable system arrangement but the cost mechanism has actually become the obstacle for central government and local government to realize ideal benefit goals.
地方财政体制权责不对称已经成为分税制后我国地方财政管理体制运行十年来的一个较为突出的问题。
The asymmetrical power and responsibility in local fiscal system has become a severe problem since the introduction of tax distribution system.
我国于1994年实行分税制财政体制，对税权进行了配置，但从多年运作的情况看，这种税权配置存在不少问题。
China implemented the financial system of the allocation in 1994, disposed the tax right, but seen from situation operated for many years, many questions exist.
我国于1994年实行分税制财政体制，对税权进行了配置，但从多年运作的情况看，这种税权配置存在不少问题。
China implemented the financial system of the allocation in 1994, disposed the tax right, but seen from situation operated for many years, many questions exist.
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