论文部分内容阅读
本文试图通过理论联系实际地分析分税制的现状与问题,以及对国外分税制方面有益经验的借鉴,进而提出完善我国分税制的对策与措施。
This article attempts to analyze the status quo and problems of the tax-sharing system through the theory and practice as well as the reference to the beneficial experience of foreign tax-sharing system, and then put forward the countermeasures and measures to improve our country’s tax-sharing system.