中文摘要：

1994年分税制改革是奠定我国社会主义市场经济基石的决定性改革。本文在回顾分税制改革二十年历程的基础上，对现行分税制存在的问题进行分析，对分税制改革后所出现的“土地财政”现象和地方政府债务问题做出澄清，并指出我国分税制改革需着重处理好“四大关系”：即分税制与基本公共服务均等化、财政体制改革与主体功能区建设、财政体制改革与城镇化建设、“营改增”与财政体制改革等关系。最后提出了厘清政府与市场的关系，合理界定两者边界；明晰中央政府与地方政府事权和事责；调整政府间收入划分，构建地方税制；完善省以下财政体制；硬化预算约束，防范地方政府债务风险等措施建议，以完善和深化分税制改革。

英文摘要：

In 1994, tax - sharing reform is the cornerstone of china＇ s socialist market economy. Based on the review of the process of tax - sharing reform about two decades, we analyzed the problems of the current tax system, made clarification of the ＂land finance＂ and the local government debt, both of them occurred after the tax - sharing reform, and point out the ＂four rela- tions＂ we need focus on during the tax - sharing reform： tax - sharing reform and the equalization of basic public services; Financial system reform and the construction of the main functional areas; Financial system reform and the urbanization; The reform of sales tax and value - added tax and the financial system reform. Finally, we gave some proposals for improving and deepening the tax - sharing reform.