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主要问题（一）目前国地税征管范围划分所面临的问题虽然财政部和国家税务总局已经作出把企业所得税划为共享税的决定，但为保护地方财政既得利益，主要内容仅是在保持基数的基础上，中央和地方财政按一定比例对企业所得税增量部分进行分成，离建立完善的分税制财政体制的...
The main issues (a) the scope of the current state tax collection and management of problems facing Although the Ministry of Finance and the State Administration of Taxation have been made corporate income tax classified as tax-sharing decision, but in order to protect the vested interests of local finance, the main content is only to maintain the base Based on the central and local governments according to a certain percentage of corporate income tax incremental part of the separation from the establishment of a sound system of tax-sharing ...