培植与保护地方税源浅析万元坤实行分税制后，中央与地方在划分事权的基础上，规定了中央专项税、中央与地方共享税以及地方税，使各自的财政收入有了相对稳定的渠道。根据国务院已经颁发的有关财税改革的实施意见，中央财政将集中相对多的收入，主要担负国防、外交、中央... After the implementation of the tax-sharing system, the Central Government and the Central Government have stipulated the special tax on the central government, the central-local shared tax, and the local tax on the basis of the division of powers, so that their respective financial revenues have a relatively stable channel. According to the implementation opinions on fiscal reform promulgated by the State Council, the central government will concentrate relatively more revenue, mainly on defense, diplomacy and the central government.