94年执行分税制解决了当时中央财政收入困难的窘况,但地方经济逐年弱化的形式日益显示出来,渐进式的营改增激化了地方和中央的矛盾,财税体制重构迫在眉睫。本文在借鉴国际财税体制改革经验的基础上,提出了我国重建财税体制的设想。 The implementation of the tax-sharing system in 1994 solved the predicament of the central government’s financial difficulties at that time. However, the form of the weakening of the local economy has become increasingly evident each year. Gradual reforms have intensified the conflicts between the local authorities and the central authorities and the restructuring of the fiscal system is imminent. Based on the experience of reforming the international finance and taxation system, this article puts forward the idea of ​​rebuilding the fiscal and taxation system in our country.