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从国际比较看我国分税制的模式选择唐俊，严秀成税收管理体制是以划分中央与地方的税收管理权限为核心内容的一项税收管理基本制度。深化税制改革，完善、巩固新税制，建立具有中国特色、符合社会主义市场经济要求的税收管理体制，是我国税制建设和税收工作的一个重要课题...
A Comparative Study on the Mode Selection of China’s Tax Distribution System from an International Perspective Tang Jun and Yan Xiucheng The tax administration system is a basic system of tax administration focusing on the tax administration authority of the central and local governments. Deepening the reform of the tax system, perfecting and consolidating the new tax system and establishing a tax administration system with Chinese characteristics and meeting the requirements of a socialist market economy are an important issue for our taxation system and taxation work.