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分税制与地方财税工作福建农业大学郑家驹我国目前实行的分税制，有力地提高了中央财政的比重，强化了中央财政的调控力。但它对地方财力是否有所削弱？地方财税工作应如何改革？如何作为？才能适应新的形势需要。本文就此进行探讨。（一）这次分税制，将主要的大税种上划...
Tax Sharing System and Local Finance and Taxation Work CAU Jia Zheng Jiaju At present, the tax sharing system practiced in our country has effectively increased the proportion of central finance and strengthened the control of the central finance. But is it weakening the local financial resources? How to reform local fiscal and taxation work? How to do it? Can we adapt to the needs of the new situation. This article discusses this. (A) the tax system, the main big tax on the plan ...