如何理解分税制

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【正】 “分税制”是西方发达的市场经济国家财政体制的通行做法。“分税制”一词不是中国造出来的特有名词,不是像一些人所说的那样不好转译出去。任何一种经济范畴的存在,都是对经济实践的高度概括和反映,在我国还没有全面实行分税制做法以前,不可能臆造出一个特有的
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