The division of intergovernmental responsibilities and assignment is a systematic project to respond to the needs of the times. It should not only match the economic powers and
financial resources, but also overcome the dynamic problems in the transforming period
of economy and society. Through the text analysis of the positive law, we can found that the generality and principle stem not only from the gradual process of tax sharing
reform, but also fromthe cognitive exploration of the position of resource allocation by the government and the market. The division of in tergovernmental responsibilities and
assignment needs to comply with the "two initiatives" and the decisive role of the market, which should better play its role. Meanwhile, the governance path of modern fiscal system and market economic system should be constructed.
