分税制运行状况及进一步完善的政策建议□龚世良自１９９４年我国实行分税制财政体制以来已近三年，这期间分税制财政管理体制显示了哪些优越性？存在哪些问题？这是进一步完善分税制必须考虑的问题。一、我国分税制财政管理体制运行的状况通过近三年的实践，分税制的效应... Tax-Sharing System and Further Improvement of Policy Recommendations □ Gong Shiliang Since the implementation of the tax-sharing system in 1994, China has been in operation for nearly three years. During this period, what are some advantages of the tax-sharing system? What are the problems? This is an issue that must be considered in further improving the tax-sharing system. First, the status of China’s tax-sharing system of financial management system through the practice of the past three years, the effect of tax-sharing system ...