内容提要：revenue－sharing system reform plays an important role in the course of economic transition both in russian federation and china，which works as the foundation of establishing market economy system，and also the key factor to deepen the economic restructuring.by analyzing and summarizing the reform process and existing revenue－sharing system in russia，this paper reveals the reform characteristics and existing problems in russia，in the hope of providing new inspirations to china's iscal and tax system.

关键词：分税制度,俄罗斯,转移支付,