1994年以来的分税制财政体制改革,对于解决当时“两个比重”的问题较为有效,中央财政也在随后的十多年内有了显著提高。但是随之而来的问题也是十分显著的,其中最为明显,引起学界、官方广为关注的就是县乡财政困难的问题。本文通过对“分税制”由来、现状、存在的问题等的分析,关注了最新提出的“省管县”的改革防线,对于解决存在的县乡财政困难可能具有的帮助。通过浙江省分税制改革的实例,说明了采取“省管县”制度的可行性。 Since 1994, the tax-sharing reform of the financial system has been more effective in solving the “two proportions” of the time. The central government has also made significant improvements in the following ten years. However, the ensuing problems are also quite remarkable. The most obvious one is the issue that has drawn the attention of academics and officials for the financial difficulties of counties and townships. By analyzing the origin, status quo and existing problems of “tax distribution system”, this paper pays attention to the newly proposed reform defense line of “provincial management county” and may help to solve the existing financial difficulties in county and township. Through the example of the tax-sharing reform in Zhejiang Province, it shows the feasibility of adopting the system of “provincial management of county”.