我国实行分税制以来,省、市、县参照中央对省级的做法,逐级推行了分税制财政体制,调动了各级特别是县级发展经济、培植财源的积极性。但是由于县以下经济发展不平衡和具体操作方法的差异,分税制运行中不同程度地存在着一些问题亟待解决和完善。一、存在问题(一)分税原则未到位,共享税种多。1994年我国实行的分税制,明确规定将增值税、资源税和证券交易税作为中央与地方共享税。同中央与地方共享税的范围相比,省以下政府间共享税的范围大大扩展了,江苏省省、市、县间的共享税项目具体包括:资源税、印花税、土地增值税、城镇土地使用税、耕地 Since the implementation of the tax-sharing system in our country, the provinces, municipalities and counties have gradually implemented the tax-sharing fiscal system in light of the central-to-provincial approach and aroused the enthusiasm for economic development and financial resources development at all levels, especially at the county level. However, due to the imbalance of economic development below county level and the differences in specific operational methods, there are some problems to be solved to some extent in the operation of the tax-sharing system and are in urgent need of improvement. First, the existing problems (A) Tax principles are not in place, sharing tax and more. In 1994, the tax-sharing system implemented in our country clearly stipulated that VAT should be used as a shared tax between the central government and local governments. Compared with the scope of tax sharing between the central government and local governments, the scope of shared tax among the governments below the province has been greatly expanded. The shared tax items of Jiangsu Province, cities and counties include: resource tax, stamp duty, land appreciation tax, urban land use Taxes, cultivated land