当前分税制财政管理体制下地区间财政分配关系在运行中存在一些问题,主要表现为公共服务受益与成本负担脱节。一方面在地方辖区内的企业所创造的税收当地政府不能完全分享,另一方面,由地方政府提供公共服务的一些企业,却不为当地政府提供税收。如实行集中纳税的跨地区经营企业的所得税只缴纳给企业注册地政府,其分支机构所在地地方财政不能分享。再如河流上游的环境保护成本由上游地 Under the current tax-sharing system, there are some problems in the operation of the fiscal distribution among different regions in the financial management system. The main problems are the public service benefits and the cost burden. On the one hand, local governments in local jurisdictions can not fully share tax revenue. On the other hand, some enterprises that provide public services by local governments do not provide tax revenue to local governments. If the income tax of a trans-regional business enterprise with centralized tax payment is only paid to the government of the place where the enterprise is registered, the local government’s financial position where the branch office is located can not be shared. Another example is the upstream river upstream environmental protection costs from upstream