税种划分是实施分税制财政体制的一个核心问题,它直接关系到各级政府的财政利益,同时也关系到分税制财政体制能否有效运行。我国1994年对中央与地方的财政体制实行分税制改革,确定了一套在中央与地方之间按税种划分各级财政收入的办法。经过7年来的实践检验,现在看来其中一些税种的划分还存在一定的问题。为了完善分税制的财政体制,国家今后还应对这些税种的划分办法进行适当的调整。 Tax classification is a core issue in the implementation of the tax-sharing financial system. It has a direct bearing on the financial interests of all levels of government and on the effective operation of the tax-sharing fiscal system. In 1994, China implemented the tax-sharing reform on the financial system of the central and local governments and determined a set of measures for dividing the fiscal revenue at all levels by the tax type between the central and local governments. After seven years of practice, it now seems that some of the taxes are still divided on certain issues. In order to improve the fiscal system of the tax-sharing system, the state should make appropriate adjustments to the methods of dividing these taxes in the future.