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分税制与县级财政的运营张红兵，项中新正确把握分税制对县级财政运营的影响并提出相应的对策，对减少分税制推行的阻力，消弥分税制实际运作可能产生的负面效应，具有积极的意义。一、几个现实问题１．分税制对县级财政自求平衡能力的影响及其衍生效应。分税制是在各级财...
Tax Sharing System and Operation of County FinanceZhang Hongbing and Xiang Zhongxin Correctly grasping the impact of the tax sharing system on county-level financial operations and putting forward corresponding countermeasures have a positive meaning in reducing the resistance to the implementation of the tax sharing system and eliminating the possible negative effects of the actual operation of tax-sharing system . First, a few real problems The Influence of Tax Sharing System on Self - seeking Ability of County Finance and Its Derivative Effects. Tax system is at all levels of money ...