“分税制”一词,已提出很久了。这既是一个理论问题,也是一个实际问题。究竟“分税制”的具体含义是什么?与它相关的一些纵横交错关系是什么?这些问题不搞清楚,“分税制”的财政体制改革,只能是空谈。这里,笔者想就“分税制”的几个基本问题,做一点粗浅的探讨,以期抛砖引玉。 -、什么叫“分税制”。“分税制”是同收入“总额分成”制相对而言的。收入总额分成的基本点是,国家划归地方的预算收入,包括其中的主要税收,都按照地方预算收入中的分成收入总额,实行中央与地方比例分成,即中央按分成上解比例拿一块,地方按分成留成比例拿一块。这样,多数税种成为中央与地方的“共享税”。“分税制”的基本点是,国 The term “tax-sharing system” has been proposed for a long time. This is both a theoretical problem and a practical one. What exactly does the “tax-sharing system” mean? What are the criss-crossing relations that are related to it? These issues are not clear. The reform of the fiscal system of the “tax system” can only be empty talk. Here, I would like to “” tax system “a few basic issues, to do a little superficial discussion, with a view to start a discussion. -, what is the ”tax system“. ”Tax Sharing System “ is relative to income ”total revenue share “ system. The basic point of total income is divided into, the state of local budget revenue, including the main tax revenue, according to the local budget revenue into the total revenue, the implementation of the ratio of central and local governments divided into, that is, Place to stay in proportion to take a share. In this way, most taxes become the ”sharing tax“ between the central government and local governments. ”Tax System " the basic point is that the country