分税绝不简单于分钱,而在于理顺中央与地方的分配关系,通过税制改革逐步提高税收收入在国民生产总值的比重,提高中央财政收入占整个财政收入的比重,增强中央调控能力。 分税制基础是按税种划分收入,流转税改革后,增值税成为主体,降低税率扩大征收范围,使增值税作为中央地方财力分配的共享税,起到调节中央与地方、地方间财政平衡的作用,配合划分把原来的单一部门征收改为国家、地方划分业务,各自收入、支出。配合收入划分机构划分:国家税务 Tax sharing is by no means easy. Instead, it is about rationalizing the distribution of the central and local governments, gradually increasing the share of tax revenue in the gross national product through the reform of taxation system, increasing the proportion of the central government’s revenue in the total fiscal revenue, and enhancing the regulatory power of the central government . After tax turnover reform, VAT becomes the main body, reducing the tax rate to expand the scope of levying, making VAT as a shared tax on the distribution of local financial resources in the central government, and playing the role of regulating the financial balance between the central government and local governments and local governments. With the division of the original collection of a single department changed to state, local division of business, their income, expenditure. With the division of income by agency: State taxation