现行分税制下，企业所得税按不同隶属关系分别上缴中央财政和地方财政，使不同级次财政所属企业合并面临非常复杂的利益调整，不但中央企业与地方企业难以联合，同省、市内不同县级所属企业也难以合并，且企业集团的资金横向流动与现行银行资金的纵向分配体制也有很大矛盾。分 Under the current tax sharing system, the enterprise income tax is turned over to the central government and the local government according to different affiliations. As a result, the mergers of financial institutions at different levels face very complicated adjustments. Not only is it difficult for central enterprises and local enterprises to join forces, Enterprises are also difficult to merge, and the horizontal flow of capital of enterprise groups and the existing vertical allocation of bank funds have great contradictions. Minute