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规范各级政府间税收分配关系若干问题的思考许建国１９９４年开始实施的分税制带有明显的过渡性质，这不仅因为各级政府职能的调整滞后于分税制改革，体制本身的缺陷亦不言而喻：一是中央和地方之间的税种划分不尽科学，较多地考虑保地方既得利益，保留“基数法”又强化了...
Regulating Some Issues Concerning the Tax Distribution Relations among Governments at Various Levels Xu Jianguo The tax distribution system that was implemented in 1994 has obvious transitional features. This is not only because the adjustment of the government functions at all levels lags behind the reform of the tax-sharing system, but also the deficiencies of the system itself are self-evident: First, the division of taxes between the central and local governments is not scientific, and more consideration is given to securing the vested interests of the local and preserving the “cardinal law” and strengthening the ...