随着我国分税制的运作，一些弊端相应暴露出来，主要有以下几点：1、在企业所得税方面。根据现行收入项目划分规定：中央企业的所得税归中央，地方企业所得税归地方。笔者认为该项规定不尽合理：第一，该规定把一个完整的税种人为地拆为两段，违背了“分税”的原则，从本质上讲 With the operation of the tax-sharing system in our country, some disadvantages have been exposed accordingly. The main points are as follows: 1. In the aspect of enterprise income tax. According to the provisions of the current income items: the central enterprise income tax at the central and local corporate income tax to the local. The author thinks this provision is not reasonable. First, this provision breaks down a complete tax type into two sections and violates the principle of “tax-sharing.” In essence,