Abstract: The behaviors of the central and local governments vary from the different shared tax models and the economic development levels. The international statistics chosen by the shared tax models also have verified this conclusion. In China, the proportional shared model should be mainly adopted for the shared tax system. In order to reduce the target deviations generated by governments’ different behavioral strategies, the following suggestions can be considered: to reduce the proportion of the shared tax, to give full play to the advantages of the centralized financial system under the proportional shared model, to adopt the additional tax model in good time, to endow the local governments with appropriate tax legislative power, and to keep the policy relatively stable.

Key words: shared tax model; governments’ behavior; centralized-power type; decentralized-power type; system of tax distribution