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、，、，195920（1），，，，。，、，，“，”。，1980-1993，40.5%。，1980-1982、1991-199330%。，：1979-1984，，；1984-1993，，。1993，22.0%（2）。；、，。，199311，《》，。199312，《》，1994，，，。11953-1979（）1953177.02162.0514.971954187.72183.704.021955193.44201.05-7.611956222.10210.0212.081957222.94210.0312.911958305.26177.22128.041959118.78249.34-130.561960142.80278.63-135.83196176.65160.32-83.67196293.07181.64-88.57196378.92192.31-113.391964100.81224.86-124.051965156.07284.17-128.101966196.49339.11-142.62：、1，2（1.，130012；2.，130117）［］1994，“”，。，。［］；；［］F810.422［］A［］1007-5674（2009）03-009-03320095（）JournalofJilinNormalUniversity（Humanities&SocialScienceEdition）No.3May.2009［］2009－03－12［］（：2007101838）［］（1980-），，，，，，，：、；（1978-），，，，，：。doi:10.3969/j.issn.1007-5674.2009.03.02798—— ———————————————————————————————：=-：“”（）21980-1993：“”（）。、，、，，，。。，1994，，，1984（1）。，、、。11984-1994：“”（）1994，，、，（、）、（、、、），（、）。：，。。、，（）1966196.49339.11-142.621967132.44269.94-137.501968107.11219.49-112.381969171.10319.16-148.061970182.95382.37-199.421971119.36435.67-316.311972105.81431.40-325.591973119.86449.33-329.471974134.77397.84-263.07197596.63409.40-312.77197698.91377.63-278.721977113.85393.70-279.851978175.77532.12-356.351979231.34655.08-423.74（）（%）19801159.93284.45875.4824.575.519811175.79311.07864.7226.573.519821212.33346.84865.4928.671.419831366.95490.01876.9435.864.219841642.86665.47977.3940.559.519852004.82769.631235.1938.461.619862122.01778.421343.5936.763.319872199.35736.291463.0633.566.519882357.24774.761582.4832.967.119892664.90822.521842.3830.969.119902937.10992.421944.6833.866.219913149.48938.252211.2329.870.219923483.37979.512503.8628.171.919934348.95957.513391.4422.078.0 99——。，、、。、、，。，，。，，。：，；，；，。，，。，。，，，。，，。：，；，。［］［1］.-2006[M].：，2007.［2］.[M].:,2004.［3］.[D].：，2008.［4］.[M].：,1996.［5］.[M].：,2003.［6］.[M].：,1999.［7］,.[M].：,1998.［8］.[M].：,2005.［9］.：[M].：，,2001.［10］.[C].：,2003.［11］JUNMa,IntergovernmentalRelationsandEconomicMan-agementinChina,Houndmills,Basingstoke[M].Hampshire:MacmillanPress;NewYork:St.Martin'sPress,1997.［12］ROYBahl，JORGEMartinez.Vasquez.FiscalFederalismandEconomicReforminChina，InJessicaS.WallackandT.N.Srinivasan(ed.)，FederalismandEconomicRe-form:InternationalPerspectives[M].NewYork:CambridgeUniversityPress,2006.［：］OntheOrigin,CurrentSituationandOutlookoftheReformofTaxSharingSystemSUNDe-chao，YANYu（SchoolofAdministrationinJilinUniversity，Changchun，Jilin，130012；DepartmentofPublicManagementinChangchunTaxationCollege，Changchun，Jilin，130117)［Abstract］Asfiscalcontractsystemmadetheratioofcentralfiscalrevenuesinfiscalrevenuesreducegradually,Chinachosethereformoftaxsharingsystemin1994.Thereformoftaxsharingsystemincreasestworatiosinashorttime,however,italsoleavesmanyproblems.Therefore,Chinamustdeepenthereformoftaxsharingsystemthroughbothrulesandbehaviorsinfuture.［Keywords］taxsharingsystem；central-localfiscalrelations；eatingfromseparatekitchen100——