全面推行分税制财政体制,是我国财税体制改革的二项重大举措。这次改革,冲破了传统的税制模式和理财方式,在增强中央宏观调控能力的前提下,规范了中央财政和地方财政的分配关系。增值税、消费税是我国现行税制中的主体税种,基本上涵盖了整个生产、流通领域,因而税源稳定、收入丰厚,在整个税收中占有举足轻重的地位。增值税、消费税中有相当部分是由旧税制中的 The full implementation of the tax-sharing financial system is a major move by China’s fiscal and taxation system. This reform broke through the traditional mode of taxation and the mode of financial management, and regulated the distribution of the central finance and local finance on the premise of enhancing the capability of the central government’s macro-control. Value-added tax and consumption tax are the main types of taxes in the current tax system in our country. They basically cover the entire production and circulation fields. As a result, their sources of revenue are stable and their incomes are huge. They occupy a pivotal position in the entire tax revenue. A considerable portion of value added tax and excise tax is derived from the old tax system