今年以来,我国在浙江、新疆、辽宁和武汉、青岛、天津、重庆、大连、沈阳等九省市扩大实行分税制试点,即按照中央与地方的事权分工和调动两个积极性的原则,将各种税收收入划分为中央固定收入、地方固定收入和中央、地方共享收入三大类。实行分税制,不仅对理顺中央与地方财政分配关系打下了基础,也为地方财政摆脱困境开辟了前景。为此,笔者建议: 一、实行机构分设建立地方税局我国现行的税收制度是一套机构,各税统管,混合征收,这远远不能适应分税制改革的需要。实行分税制后,规范地方税管理首要的问题便是机构分设,即分别建立地方税局和中央税局。中央税和中央、地 Since the beginning of this year, China has expanded the pilot implementation of the tax-sharing system in nine provinces including Zhejiang, Xinjiang, Liaoning, Wuhan, Qingdao, Tianjin, Chongqing, Dalian and Shenyang. In accordance with the principle of division of labor and transfer of power between the central and local governments, Tax revenue is divided into the central fixed income, local fixed income and central and local revenue sharing three categories. The implementation of the tax-sharing system not only laid the foundation for rationalizing the fiscal distribution between the central government and local governments, but also opened the way for the local finance to get out of its predicament. To this end, the author suggests: First, the establishment of implementing agencies to establish a local tax bureau The current tax system in our country is a set of agencies, the tax control, mixed charge, which far can not meet the needs of the tax reform. After the implementation of the tax-sharing system, the primary issue of standardizing local tax administration is the establishment of separate agencies, that is, establishing the local tax bureau and the central tax bureau separately. Central tax and central government