在适度的宏观税负水平下建立合理的税制结构,是充分发挥税收职能作用的必要条件。一个国家税制结构的优化进程,主要取决于本国的社会、政治、经济发展水平和管理能力。同时,会受到其他国家税制结构的影响,特别是在今天经济全球化的背景下。目前中国优化税制结构,应当重点研究的基本问题之一,就是改进中央税、地方税、中央与地方共享税的划分。现行税制格局中国现行税制中的18种税收,按照收入归属划分,可以划分为中央税、地方 Establishing a reasonable tax structure at a moderate level of macro-tax burden is a necessary condition for giving full play to the role of taxation. The process of optimizing the tax structure in a country depends mainly on the level of social, political and economic development and management capacity of the country. At the same time, it will be affected by the tax structure in other countries, especially in the context of economic globalization. At present, one of the basic issues that China should optimize the tax structure should focus on improving the division of the central government tax, the local tax and the sharing tax between the central government and the local governments. The current tax structure 18 kinds of taxes in China’s current tax system, in accordance with the income attributable to divide, can be divided into central tax, local