企业所得税收入分享改革方案是1994年实行分税制以来的又一重大税制变革,有利于增加中央财政收入,强化中央宏观调控能力,其积极意义非常明显。但从所得税分享的实践看,其问题也不容忽视:使我国的分税制更加不规范,与我国加入W TO后按国际惯例实行税制改革的要求相违背;导致国税 Another important tax reform since the implementation of the tax-sharing system in 1994 is conducive to increasing the revenue of the central government and strengthening the capacity of the central government’s macroeconomic regulation and control. The positive significance of this reform is obvious. However, from the practice of income tax sharing, its problems can not be ignored: to make our country’s tax distribution system more non-standard, contrary to the requirement of introducing tax reform according to international practice after China’s accession to WTO;