最近一个时期,从中央到地方都在议论税制改革问题。虽然方案尚待研究制订,但其基本思路已经明确,即将现在实行的地方财税包干体制改为中央、地方分税制,把现行的各种税收分为三大类:一类为中央税,归中央收入;一类为共享税,由中央与地方按比例分成;一类为地方税,归地方收入。 In the recent period, the issue of tax reform has been discussed from the central government to local governments. Although the plan has yet to be studied and formulated, its basic idea has been made clear that the current system of local fiscal revenue and taxation will be changed into the taxation system of the central and local governments, and the existing tax revenue may be divided into three categories: one is central tax and the other is central government revenue ; One for the shared tax, divided by the central and local proportion; one for the local tax, local income.