分税制和新税制运行4年来,应该说状态良好,取得了初步成效。但基于分税制和新税制改革基本上是同步完成的,执行中由于制度的超前性与社会现实的滞后性矛盾,实际运行中明显地暴露出许多问题。 一、分税制体制上的矛盾和新税制设置、运作上的缺陷 In the four years since the operation of the tax separation system and the new tax system, it should be said that it has achieved good results and achieved initial success. However, based on the tax-sharing system and the new tax system reform basically completed synchronously, due to the lagging contradiction between the advance of the system and the social reality in the implementation, many problems have been exposed in actual operation. First, the system of tax-specific contradictions and the establishment of the new tax system, operational deficiencies