按照《预算法》的规定,一级政府一级财政,我国共有五级预算。然而,实践表明,完全执行五级财政的管理办法,预算级次显得过多,导致级次间收支不均衡的问题突出。我国目前的五级政府,是世界上主要国家中政府层级最多的,我国现行有28种税,为数不少,要把这28种税在五级政府之间划分, According to the “Budget Law,” the first-level government finances, China has a total of five budgets. However, practice shows that the full implementation of the five-level fiscal management approach results in excessive budgetary levels and prominence of the problem of unbalanced income and expenditure between levels. The current five-level government in our country is the largest among the major countries in the world. There are 28 kinds of taxes currently in our country, a large number of them. We should divide these 28 taxes among the five levels of government,