分税制对税源建设的影响及其对策分析徐萍实行分税制，是我国财税体制迈向国际化的一项重大举措，是对长期以来财政包干体制的一种扬弃。其基本指导思想，一是要增强中央宏观调控能力，提高财政收入占国民收入，中央财政收入占全国财政收入比重，逐步扭转财政困难的局面；... The Influence of Tax Sharing System on the Construction of Tax Sources and Its Countermeasures Xu Ping Implementing the tax distribution system is a major move toward internationalization of China’s taxation system and a sublation of the long-term fiscal system. The basic guiding ideology is to strengthen the central government’s ability to regulate and control macroeconomics, raise the fiscal revenue in the national income, and make the central government revenue account for the proportion of the national fiscal revenue and gradually reverse the financial difficulties.