我国的工商税制巳经历了全面改革的过程,现在巳初步建立起了一套多税种、多层次、多环节的税制体系。同时,通过两步利改税,国家税收在整个财政收入中的比重逐年增大,并巳成为财政收入的主渠道。这些为实行分税制提供了前提条件。要实现分税制,中央 The industrial and commercial tax system in our country has undergone a comprehensive reform process and a tax system of multi-tax types, multi-level and multi-link systems has been initially established. At the same time, through two-step profits tax reform, the share of state taxes in the entire fiscal revenue has been increasing year by year and has become the main channel of fiscal revenue. These provide the prerequisites for the implementation of the tax sharing system. To realize the tax system, the Central Government