税收职能与两个税收体系的重构□黄焱完善的中央税与地方税体系是分税制财政体制有效运行的基础。我国１９９４年的分税制改革按税种确定了中央固定收入、地方固定收入和共享收入，形成了中央税与地方税体系的基本框架。但税种的划分主要是出于收入上的考虑，具有明显的过... Tax Functions and Reconstruction of Two Tax Systems □ Huang Yan The consummated central and local tax systems are the basis for the effective operation of the tax-sharing fiscal system. In 1994, the tax-sharing reform in our country determined the fixed income, local fixed income and shared income of the central government according to the types of taxes and formed the basic framework of the central tax and local tax system. However, the classification of taxes is mainly due to income considerations, with obvious over ...