中共中央在“八五”规划和十年规划建议中指出财政体制改革的方向是分税制.目前,理论界比较注意研究分税承包制体制,而对分级分税制问题尚未提出.笔者认为分级分税制比分税承包制具有更多的优越性,可能是我国财政体制改革的方向. 一、财政包干体制存在的问题我国现行财政包干体制是从“划分税种、核定收支、分级包干”的体制上产生的.这一体制把收入分为中央收入、共享收入和地方收入,并把后两部分加在一起,按照1985年地 The CPC Central Committee pointed out in the “Eighth Five-Year Plan” and “Ten-Year Plan Suggestions” that the direction of the fiscal system reform is the tax-sharing system. At present, the theoretical circles pay more attention to the study of the system of tax-sharing contracting system, but have not yet put forward the issue of the hierarchical tax system. Contracting system has more superiority, which may be the direction of our country’s financial system reform.First, the existing problems of the financial contract-making system In our country, the current financial contract-to-contract system originated from the system of “dividing taxes, approving revenues and expenditures, and carrying out tiered contracts”. This system divides income into central revenue, share of income and local revenue, and adds the latter two parts together