文章指出,认真研究实行分税制所应遵循的原则、所应具备的前提条件以及实施方法与步骤,是当前我国对财政税收管理体制改革亟待解决的现实问题。我国实行分税制,应当遵循集中与分散并举、事权与财权统一、兼顾中央与地方利益、稳定分税等重要原则,并把合理确定与划分政府的职能。税务机关的独立与强化、税收体系的完善与优化、价格参数的合理与有效作为基本的条件。在此基础上,首先要按税种划分中央税、地方税和中央、地方共享税,然后再按科目将共享税划分为中央收入和地方收入。文章还对中央税与地方税,以及共享税的划分,实行分税制的步骤等提出了具体的设想,值得有关部门参考。 The article points out that seriously studying the principles to be followed in the implementation of the tax-sharing system, the preconditions for its implementation, and the methods and steps for its implementation are the realistic problems to be solved urgently in our country’s fiscal and taxation management system reform. The implementation of the tax-sharing system in our country should follow the principle of centralization and decentralization, unification of power and financial power, taking into account the interests of the central and local governments, stabilizing the tax revenue, and rationally determining and dividing the functions of the government. The independence and strengthening of the tax authorities, the improvement and optimization of the tax system and the reasonable and effective price parameters are the basic conditions. On this basis, we must first divide the central tax, the local tax and the central and local shared tax by tax type, and then divide the shared tax into the central revenue and the local revenue according to the subjects. The article also put forward specific ideas on the central tax and local taxes, as well as the division of shared tax and the implementation of tax-sharing procedures, which are worthy of reference by relevant departments.