分税制与全局观念福建财会管理干部学院林涛舟实行分税制，从总体上说，中央与地方利益是一致的。但也不可否认在某些具体问题上依然存在着一些矛盾，特别是在分税制上会有一些利益矛盾发生。我们在税制改革中，务必认真做到：既提高中央的调控能力，又要充分发挥地方发展... Tax Sharing System and Global Conception Fujian Taxation Administration Institute Lin Tao Zhou implements the tax sharing system. Generally speaking, the interests of the central and local governments are identical. However, it is undeniable that there are still some contradictions on certain specific issues. In particular, there will be some conflicts of interest in the tax-sharing system. In our tax reform, we must earnestly do our work: not only improve the regulatory power of the central authorities, but also give full play to local development.