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本文立足我国国情，依据公共时政理论和政府间税收划分的一般性原则，从税种划分和税权分分两方面对我国政府间税收划分的现状进行评判．在此基础上提出了改善政府间税收划分的近期选择。
Based on the general situation of our country and our country, according to the theory of public time politics and the division of government tax revenue, we judge the present situation of tax division between governments in our country from two aspects: the classification of taxes and the division of taxes. On this basis, the author puts forward the recent options for improving the division of government revenue.