Division of the central and local revenues should follow the necessary rules are aware of the media, after the camp to increase, originally according to 75:25 on the central and local distribution of the VAT sharing ratio, facing re adjustment, the central and local VAT sharing ratio will be broadly tuned for 50-50. Business tax is mainly local taxes, and in the local financial revenue system in the balance. Camp changed to increase the pilot, the new value-added tax revenue as a local tax revenue, better to solve the problem of local financial revenue. But with the comprehensive pilot carried out, its ills may be more prominent. This approach implies that the value-added tax revenue belongs to the central or local, mainly to see the industry and business. To allow the camp changed by the smooth progress of the pilot, the value-added tax set a number of grades and the rate of tax collection. Different business may apply different tax rates. In the industry and business boundaries are increasingly blurred today, companies have a strong incentive to make their own industry (business) to become applicable to lower tax rates of the industry (business). The interests of local governments and enterprises are highly consistent. In this way, not only the loss of national tax revenue, but also the competition between enterprises may be even more unfair. Business ranging from upstream to downstream vertical integration companies may have more opportunities to exploit the vulnerability of the industry tax rate differences, and the higher the degree of specialization of enterprises such opportunities are much less. This is contrary to the goal of value added tax system reform. Need to solve the problem as much as possible relationship camp to increase the pilot’s time, let the value-added tax system reform according to the requirements of tax neutrality, that is, to reduce the tax rate and tax rate grades, Jane and taxes, and fundamentally change "product tax" characteristics of value-added tax. In the short term, the value-added tax revenue division should also have the corresponding countermeasures. The original attribution of local and central business tax revenue, and the original share of value-added tax revenue in the central and local, after the summary, it should be shared between the central and local in accordance with a certain proportion. No matter what kind of income division, the central and local in accordance with 6:4 or 5:5, or select the other proportion, the most important consideration is the matching factors of expenditure responsibilities and financial resources. A government to work, there must be a corresponding financial. In the division of powers reform has not yet been, value-added tax revenue sharing is mainly to address the local sales tax revenue brought by the lack of financial problems because the. Therefore, the choice of what kind of ratio, depending on the degree of need to place the financial resources. The difficulty of division of the central and local powers beyond imagination. Some of the inertia of the reform in the reform of the urgent need to break. Central to what needs to be done, what needs to be done, it should be decided by what institutional arrangements are more conducive to the effective provision of public goods and public services. Where it can be done, it is done. Of course, this system should be conducive to the unity of the country, is conducive to the formation of the national unified market, is conducive to the equalization of basic public services. The sharing of value added tax revenue is only part of the income side of the hierarchical fiscal system. This means that the value-added tax revenue sharing failed to complete the goal, can be completed through other reforms. In particular, the design of the financial transfer payment system is very important. Good intergovernmental fiscal transfer payment system can promote the national unity.