1994年分税制改革极大改变了当代中国的经济、政治乃至社会生态。超越财政而从宪政视角审视分税制，应从四个方面实现改革的宪政转型，即价值目标从财权转向人权，逻辑定位从分财转到分权，制度建设从法制转到法治，改革程序由民主替代集中。要实现分税制改革的宪政转型，必须积极推进分税制财政体制入宪，确认地方税收立法权，建立完善的财政法律制度和健全的财政监督体系。%The tax distribution system reform in 1994 has greatly changed Chinese economic,political and social ecology.To real-ize the desired constitutional transition beyond the financial perspective,four aspects of the reform should be mentioned,namely, the change of value from financial power to human rights,transition of logical orientation from financial division to separation of powers,transformation of the system from rule by law to rule of law,and realization of the reform program from centralism to de-mocracy.Furthermore,to realize the constitutional reform of the tax distribution system,we should actively have the system writ-ten into the Constitution,confirm the legislative power of local taxation authority and improve fiscal legal systems as well as the su-pervision systems.
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