即使在分税制较完善的国家，税权也相对集中于中央，不过这些国家的地方政府在治理地方税上有一定的自主权。我国的财税体制既要保证中央有较强的宏观控制能力，又要充分调动地方积极性，因此，我国分税制必须“中央地方兼顾”。“初始财力与事权非对称，最终财力与事权相统一”的分税制模式是实现中央地方兼顾的一种理想途径，不过，其形成的改革过程必然是渐进式的。 Even in countries with better tax distribution, tax rights are relatively concentrated in the central government, but local governments in these countries have some autonomy in governing local taxes. China’s fiscal system must not only ensure that the Central Government has strong macro-control capability, but also fully mobilize the enthusiasm of local governments. Therefore, the tax-sharing system in our country must “give consideration to the central government.” The tax-sharing model of “the initial financial power and the non-symmetrical power and the ultimate financial power and power are the same” is an ideal way to achieve the balance between the central government and the local government. However, the reform process it has formed must be gradual.