关键词: 分税制, 财政体制, 国家发展治理

Abstract: The fiscal system is an important part of the economic system， reflecting the operational requirements of the economic system and embodying the centrallocal fiscal relationsThe taxsharing system reform in 1994 was an inevitable choice under the specific historical conditions， and a major adjustment of the fiscal relations between the central and local governments， and a key step in the transformation from a planned economy to a market economy This paper introduces the background and main contents of the taxsharing reform， the establishment of a modern fiscal system， the reform of the fiscal system， the idea of the reform of the fiscal system， as well as the key points and difficulties of the future reform of the fiscal system The paper empirically analyzes the operation of Chinas fiscal system after the taxsharing system， and analyzes the importance of the construction of the fiscal system in the improvement of the socialist market economic system， macroeconomic regulation and control， and the enhancement of national governance capacity Based on this paper， the following conclusions can be drawn 
Firstly， the reform of tax-sharing system is a profound change in the history of Chinas fiscal system， and it is a starting point for redefining the fiscal relationship between the central government and the local government， and the continuous reform of the fiscal system after the reform of taxsharing system has promoted the rule of law of the fiscal and taxation system The reform of the fiscal system that has been continuously promoted since the taxsharing reform has continuously promoted the construction of the rule of law， standardization and internationalization of the fiscal system， and the modernization of the fiscal governance system and governance capacity
Secondly， the reform of the tax-sharing system has enhanced the fiscal extraction capacity of the State and the central Government， providing a financial foundation for effective national governance At the same time， the redistribution of financial resources between the central and local governments and the local governments control over land have led to the formation of diversified sources of financial resources for local governments， which are highly dependent on central transfers and landrelated revenues in a pattern of local governmentdominated financial expenditures， thereby also raising the issue of the sustainability and autonomy of local financial resources
Thirdly， after the reform of the tax-sharing system， the continuous improvement of the fiscal system has played a positive role in the development and governance of the country， and is the basic support for the establishment and improvement of the socialist market economic system， with the rational allocation of central and local financial resources playing an important supporting role in guaranteeing the central governments macroeconomic regulation and control， as well as in upgrading the countrys governance capacity

Key words: tax-sharing system,  , financial system, national development governance