分税制是大多数国家实行的税收管理体制。尽管各国中央、地方之间,税收管理权限的集中与分散程度不同,收入多少各异,但都是兼顾中央与地方事权的实际需要,责、权、利有机结合,以利于发挥中央与地方各自的积极性。我国在深化税制改革中,也早已决定逐步实施分税制。在实行分税制过程中,我国的税务机构应该如何进行相应的改建是需要借鉴国外的经验的。本文正是出于这一想法试图对美、法两个西方发达国家和巴西、印度两个地 Tax-sharing system is the tax administration system practiced in most countries. Although central government and local governments have different degrees of concentration and dispersion of tax administration authority and different amounts of income, they all take into consideration the actual needs of the powers of the central and local governments. The combination of responsibilities, rights and interests provides the opportunity for the central and local governments The enthusiasm. In deepening the reform of the tax system, our country has already decided to gradually implement the tax-sharing system. In the process of implementing the tax-sharing system, it is necessary to learn from the experience of other countries for how the tax authorities in our country should make the appropriate alterations. This article is precisely for this idea trying to the United States, France, two Western developed countries and Brazil, India, two places