其缘起于分税制财政管理体制改革的实施。

Its origin in the tax system in the financial management system implementation.

中国现行税政管理体制具有明显的过渡性，也暴露出分税制财政体制的深层矛盾。

The current system of taxation administration bears the feature of transience, indicating the fierce contradiction in the separate-taxation system.

本文对实行分税制以来，我国财政均等化的现状和原因进行了实证分析。

In this article, the authors analyze the situation of fiscal equalization after the reform of tax-sharing system in China.