分税制财政体制的改革是当前财政学界的热点和重点问题。税权划分作为分税制的核心,已逐渐显示出其特殊的重要性。从我国目前分税制的实践情况来看,最为突出的一个问题就是不断完善的分税制财政体制向现有的税权划分结构提出了挑战。我国目前税权在中央与地方之间、在不同职能机关之间的划分不规范、不合理,不但影响了税收职能的发挥,而且成为了分税制财政体制进一步改革的“瓶颈”。因此,改革我国目前的税权划分模式是迫切需要和必然选择。本文正是在这一宏观背景的基础上展开分析的。 Tax-sharing reform of the financial system is the hot and key issues in the current financial scholarship. Tax delineation as the core of the tax-sharing system has gradually shown its special importance. Judging from the practice of the present tax-sharing system in our country, one of the most prominent problems is that the constantly-improving tax-sharing fiscal system has posed challenges to the existing tax-right structure. At present, the tax rights in our country are not standardized and unreasonable between the central and local governments and between different functional organs. This not only affects the taxation functions but also becomes the “bottleneck” of the further reform of the tax-sharing fiscal system. Therefore, it is an urgent need and an inevitable choice to reform the present taxation right division pattern in our country. This article is based on the macro background analysis.