税收是国家为实现其职能,凭借政治权力对部分社会产品进行的无偿分配。在中央和地方之间科学划分税种,确定哪些是中央税,哪些是地方税,哪些是共享税及其共享比例,是完善地方税收体系和分税制财政体制过程中需要进一步研究的问题。现在这方面的争议不少,学术界 Taxation is the state’s unpaid distribution of some social products by virtue of political power in order to fulfill its functions. The division of taxes scientifically between the central and local governments to determine which are central taxes, which are local taxes, which are shared taxes and their share ratio, are issues that need further study in perfecting the local tax system and tax-sharing financial system. Now many controversies in this area, academia