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分税制从其本质上来说是为解决中央和地方政府在税收权益上的分配关系，明确中央和地方在财权与事权应相对统一基础上的税收管理体制。而税种的具体划分又是分税制的核心内容和关键所在，建立一个合理科学的税种分布体系是我国财税体制改革取得成功的重要保证。1994年我国税制
In essence, the tax-sharing system is designed to solve the tax-rights distribution between the central and local governments and to clarify the tax administration system of the Central Government and local governments on the basis of the relative unity of property right and power right. The specific classification of taxes is the core content of the tax-sharing system and the key to establish a reasonable and scientific tax distribution system is an important guarantee for the success of China’s fiscal and taxation system reform. 1994 China’s tax system