由于地方税体系尚不完善、地方政府缺乏正式收入的收入自主权及过大的非正规收入自主权等,导致中央和省级政府之间的收入分配与规范化的分税制异化。应通过优化地方税体系、规范地方政府收入分配行为、进一步实施税费改革、制定《税收基本法》和适时允许地方政府举债等措施完善地方政府财政收入分配机制。 Due to the imperfect local tax system, the lack of revenue autonomy of local governments and the excessive informal income autonomy, local governments lead to the alienation of income distribution between the central and provincial governments and the normalized tax-sharing system. We should improve the revenue distribution mechanism of local governments by optimizing the local tax system, standardizing the revenue distribution of local governments, further implementing the tax reform, making the Basic Law of Taxation and allowing local governments to borrow at appropriate time.