中文摘要：

地方税收分成制度是地方财政体制的主体,也是国家财政体制的重要组成部分。本文通过对我国31个省、直辖市、自治区的税收分成模式进行对比分析,提出了加快确立和培育地方主体税种、国家出台省以下财政体制的指导性文件、摒弃落后的地方税收收入分成方式、税收分成形式多样化、差异化等激励措施以健全我国省以下财政体制,更好实现省以下政府的事权与支出责任相匹配的政策建议。

英文摘要：

The tax-sharing of local governments is the subject of the local financial system,and is also an important part of the national financial system. The paper through a comparative analysis of the tax-sharing model of 31 provinces,municipalities and autonomous regions in China,offers the following proposals： speeding up the establishment and cultivation of the main local tax category,issuing the guiding documents for local governments,and abandoning the backward local tax-sharing system. Incentive measures in the tax-sharing system such as diversification,differentiation,etc.,should be used to improve the financial system of local governments,and in this way we can better carry out the policy suggestions about matching the power and responsibility of local governments.