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分税制条件下民族自治地区税收管理体制的构想谢景开我国税收管理体制改革的取向是建立分税分级税收管理体制，以法的形式规范中央与地方的税收管理权限。在实行分税制的条件下，借鉴分税分级税收管理体制的国际经验，设计出体现宪法和民族区域自治法有关民族自治精神的民...
Conception of Tax Management System in Minority Autonomous Regions under Tax Sharing System XIE Jing-kai The orientation of tax reform in our country is to establish a tax-sharing and tax-level management system to standardize the tax administration authority of the central and local governments in the form of law. Under the conditions of implementing the tax-sharing system, drawing on the international experience of the tax-sharing and tax-level administration system, we have designed the people that embody the autonomy spirit of the constitution and the law of regional autonomy ...