What Is The Fiscal Tax Sharing System?

　　 Fiscal tax sharing system That is to say, in accordance with the principle of fairness and efficiency, we should divide the powers scientifically and reasonably, and make clear the central and local governments. tax revenue On the basis of jurisdiction, according to the characteristics and sources of tax revenue, the degree of difficulty in collection and management, the central and local governments should be divided into two parts. personal income tax It is a financial management system to ensure the smooth implementation of the functions of governments at all levels by implementing the hierarchical management system and giving full play to their respective macro and micro economic adjustment functions. The tax sharing system was implemented in various provinces and municipalities in 1994.