所得税收入划分是中央与地方政府间税收划分的重要内容。理论上,在企业所得税和个人所得税立法权集中于中央、全国税制相对统一的情况下,所得税由中央和地方共享,并不与所得税的特点和功能属性相冲突,且有诸多优势。世界主要大国的所得税多采用中央和地方共享模式,并且所得税是许多国家州及以下地方政府的主要收入来源。所得税划分实践与经典的税收划分理论并不一致,税收划分更多是基于国情、税情的现实选择。从税收能力和地区分布看,我国企业所得税和个人所得税具备成为地方政府主要收入来源的潜力。今后我国的所得税划分改革,应坚持将企业所得税和个人所得税作为共享税,并逐步提升省及以下地方政府所得税分享比例。 The division of income tax revenue is an important part of the tax division between the central and local governments. Theoretically, under the circumstance that the legislative power of enterprise income tax and personal income tax is concentrated on the relative unity of the central government and the national tax system, the income tax is shared by the central and local governments and does not conflict with the characteristics and functional attributes of the income tax and has many advantages. Income tax in the world’s major powers mostly uses a central and local model of sharing, and income tax is the main source of income for many state states and subnational governments. The practice of income tax division is not consistent with the classic theory of tax division, and the tax division is more realistic choice based on national conditions and tax conditions. In terms of tax capacity and geographical distribution, China’s corporate income tax and personal income tax have the potential to become a major source of revenue for local governments. In the future, China’s reform of income tax division should adhere to the corporate income tax and personal income tax as a sharing tax, and gradually increase the province and below the local government share of income tax.