公共需要的层次性和受益原则理论决定了分级财政的必要性。分税制是目前大多数国家财政管理体制的共同选择。在分税制财政体制下，一国税收体系由中央税体系和地方税体系两大部分组成。分税制的完善，不仅体现在中央税体系的完整上，而且体现为科学合理的地方税体系的建立和有 The hierarchy of public needs and the theory of beneficiary principle determine the necessity of grading finance. Tax-sharing system is currently the common choice of most countries’ financial management system. Under the tax-sharing fiscal system, a country’s tax system consists of two parts, the central tax system and the local tax system. The improvement of the tax-sharing system is not only reflected in the integrity of the central tax system, but also reflected in the establishment of a scientific and rational local tax system and