分税制的关键内容是在政府间划分税种，税种划分是否科学合理，制约着分税制的科学程度。我国现行分税制的分税格局尚有诸多不尽完善之处，对此进行分析和总结，并在此基础上提出相应的完善对策，是深化财政体制改革的客观要求。我国现行分税制改革方案，在税种划分上主要存在 The key content of the tax-sharing system is to divide the tax types among the governments. Whether the classification of taxes is scientific and reasonable restricts the scientific level of the tax-sharing system. There are still many imperfections in the current tax distribution system in our country. To analyze and summarize this, and put forward corresponding perfecting measures on this basis are the objective requirements for deepening the reform of the financial system. The current tax-sharing reform program in our country mainly exists in the division of taxes