对分税制财政体制改革的想法钟红菲一、处理中央和地方财政关系的原则财政管理体制由分级包干改为分税制，是建立社会主义市场经济体制的重要内容，是关系整个经济体制改革的重大措施。分税制改革直接关系到中央和地方利益格局的调整，因而各方均很关注，如何正确处理中央... Zhong Hongfei I. The Principles of Treating the Financial Relations Between the Central Government and Local Governments The fiscal management system was changed from a graded package to a tax-sharing system. It is an important part of establishing a socialist market economic system and a major measure affecting the reform of the entire economic system. The reform of the tax-sharing system is directly related to the adjustment of the interest pattern of the central and local governments, so all parties are very concerned about how to handle the Central Government correctly.