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我国现行分税制的主要缺陷我国分税制尚有诸多不完善之处，其主要表现有如下几方面。（一）在税权划分上存在深层次的矛盾。中央与地方在财权与事权上的统一与科学划分是税权划分的前提和依据，但从我国的具体情况来看，财权和事权是相互交错、很不统一的。一般来看：地方财权?
The main defects of the current tax-sharing system in our country There are still many imperfections in the tax-sharing system in our country. The main features are as follows. (A) There are deep-seated contradictions in the division of tax rights. The unity and division of powers between the central and local governments on property rights and powers are the preconditions and basis for the division of tax rights. However, from the perspective of our country, property rights and powers are staggered and inconsistent. Generally speaking: local financial rights?