政府事权的划分和税种的划分是深化分税制改革的关键所在，为使分税制在适应性和科学性上实现一个较大的飞跃，应注意对内不搞“一刀切”，对外不盲目借鉴，分类设计分税制，同时合理划分中央税、地方税和共享税，合理分配税收管理权限 The division of government power and tax classification is the key to deepening the reform of the tax-sharing system. In order to make the tax-sharing system a big leap forward in adaptability and science, it should be noted that there is no “one size fits all” policy in the domestic market, Divide the tax system, at the same time, divide the central tax, local tax and shared tax reasonably, allocate tax administration rationally