中央与地方的权限划分,关键在于合理划分中央与地方的财权。在西方国家,中央政府和地方政府的税收是采取分类分成征税办法。日本的税收分为三类:即国税、县税、村税。中央政府征收的国税占税收总额的三分之二。两类地方税共占税收总额的三分之一。例如, The key lies in the division of powers between the central government and the local government. In western countries, the tax revenue of the central government and local government is divided into taxation methods. Japan’s tax revenue is divided into three categories: the national tax, county tax, village tax. The national tax levied by the central government accounts for two-thirds of the total tax revenue. Two types of local taxes account for one-third of the total tax revenue. E.g,