一、简单反思:1994年分税制改革留下的“缺憾”1994年的分税制财政体制创新,选择了“渐进式”改革路径,仅仅是初步搭建了政府间财政关系的基本框架。由于种种因素的制约,当年的许多改革内容并未能一次到位,而是采取了带有变通性或过渡性的办法。这个框架只是勾勒了一个大致的 I. Simple Reflections: The “Lacks” Left by the Tax-sharing Reform in 1994 The innovation of the tax-sharing fiscal system in 1994 has chosen a “gradual” reform path, which has merely basically set up the basic framework for intergovernmental financial relations. Due to the constraints of various factors, many of the reforms of that year failed to be put in place once and for all. They adopted a flexible or transitional approach. This framework just sketches a rough outline