规范政府间事权与支出责任是现代国家治理的重要基础,也是深化财税体制改革、建立现代财政制度的重要内容。事权与支出责任明晰后,收入划分也需要相应调整,以保障各级政府履行职责的财力需求。一是调整中央和地方的收入分享。根据各项税收的宏观调控功能、税基的流动性、地区分布的均衡性以及征管有效性等属性,进一步合理调整中央与地方的收入划分。中央集中的收入,既要 Regulating intergovernmental powers and expenditure responsibilities is an important foundation for the governance of modern countries. It is also an important part of deepening the reform of the fiscal and taxation system and establishing a modern financial system. After the powers and expenditures are clearly defined, the division of income needs to be adjusted accordingly so as to guarantee the financial needs of all levels of government in performing their duties. First, adjust the income sharing between the central government and local governments. According to the macro-control functions of tax revenue, the liquidity of the tax base, the regional distribution and the effectiveness of collection and management, the income distribution between the central and local governments should be further rationally adjusted. Centralized revenue, it is necessary