中文摘要：

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。

英文摘要：

The assignment of income tax is an important part of tax decentralization between central and local governments. In theory, when the legislation power of corporation income tax and personal income tax is concentrated in the central government, and the taxation is relatively uniform in the country, the income tax shared by the central and local governments, which doesn＇t conflict with the characteristics and functions of income tax, but also has many advantages. Usually the income tax is the sharing tax, and is a major revenue of states （or provinces） and local governments in many countries. Although the practice of assignment income is not consistent with the classic tax assignment theory, the tax assignment is based on the situation of country and tax. In terms of tax capacity and its regional distribution, China＇s corporation income tax and personal income tax have already the potential to become the major source of revenue for local governments. In the future, the reform of china＇s income tax assignment should adhere to the corporation income tax and personal income tax as sharing tax, and gradually increase the sharing ratio of provincial and local government income tax.