博弈论是一种关于行为主体策略相互作用的理论,已形成一套完整的理论体系和方法论体系。分税制下中央政府与地方政府的税收分权的本质是中央政府与地方政府的博弈。将博弈论的基本原理和研究方法应用于中央政府与地方政府的税收分权分析中,从两者税收收益权的角度进行合作博弈分析,从理论上设计出可以调动地方政府征收共享税并减少中央政府转移支付的机制。 Game theory is a kind of theory about the interaction of behavior main body strategy, and has formed a complete set of theoretical system and methodology system. Under the tax-sharing system, the essence of tax decentralization between the central government and the local government is the game between the central government and the local government. Applying the basic principles and research methods of game theory to the tax decentralization analysis between the central government and local governments, this paper analyzes the cooperative game from the perspective of tax return right of both, and theoretically designs to mobilize the local government to collect the shared tax and reduce Central government transfer payment mechanism.