随着分税制改革的深入,多个税种从地方税变成了共享税,共享税在税种数量、涉税收入方面更加突出。然而,目前中国对共享税标准尚无清晰明确的规定,导致共享税运行的政策性、随意性较强,与税收法定原则相悖。为构筑财权与支出责任相适应的财税体制,尤其需要构造体系化的共享税标准机制。一方面,共享税必须坚守标准法定、明确收益归属、践行稽征经济等基本准则,明确共享税标准的设定和调整权限;另一方面,基于现有的以共享税为主、划分税种为辅的税制模式,短期内仍可以比例分享作为主要模式,但未来的共享税应形成以附加税(税率分享)模式为主,辅之以税基分享和比例分享的标准体系。唯有如此,方可实现共享税标准的组合适用与税制互动,深入推进分税制之实 With the deepening of the reform of the tax-sharing system, a number of taxes have shifted from local taxes to shared taxes, which have become even more prominent in the number of taxes and tax revenues. However, at present there is no clear and definite stipulation on the standard of sharing tax in China. As a result, the policy of sharing tax runs with high arbitrariness and contrary to the legal principle of taxation. In order to construct the fiscal and taxation system that is appropriate to the responsibility of finance and expenditure, it is especially necessary to construct a systematic standard mechanism for sharing tax. On the one hand, the sharing tax must adhere to the standard and statutory provisions, clear the ownership of proceeds, practice the basic principles such as collecting the economy, clarify the setting and adjustment of shared tax standards, and on the other hand, based on the existing tax sharing, Supplemented by the tax model in the short term can still share the ratio as the main mode, but the future of shared tax should be formed with additional tax (tax rate sharing) model, supplemented by the tax base to share and share the standard system. Only in this way can a combination of tax standards be applied to interact with the tax system and further promote the reality of the tax-sharing system