实行分税制后，中央与地方在划分事权的基础上，划分了中央税、中央与地方共享税以及地方税的征管范围，使中央、地方财政形成了相对稳定的收入格局。河南省国税局在加强依法治税，认真组织收入的同时，十分注重税收与经济的关系，树立经济决定税收，税收对经济具有反作用的观? After the implementation of the tax-sharing system, the central and local governments divided the central tax, the shared tax between the central and local governments and the local tax administration on the basis of the division of powers of authority, thus forming a relatively stable revenue pattern for the central and local governments. While strengthening the tax administration according to law and earnestly organizing revenue, the State Administration of Taxation of the People’s Republic of China paid great attention to the relationship between taxation and economy, set the economic decision on tax revenue, and the tax revenue had a negative effect on the economy.