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分税制分配效应分析傅道忠分税制在处理中央与地方财政分配关系方面较之其他财政体制而言更加规范化和法制化，更有利于中央与地方各级政府分配关系的协调。正因为如此，分税制自产生以来，能以较快的速度发展成为资本主义国家所普遍采用的一种财政体制。一、分税制对中央...
Analysis of the Distribution Effect of the Tax Distribution System Fu Daozhong The tax sharing system is more standardized and legalized than other financial systems in handling the distribution of the financial revenue between the central government and local governments and is more conducive to the coordination of the distribution relations between the central and local governments. Because of this, the tax-sharing system has developed at a relatively fast pace since the birth of the tax-sharing system and has become a commonly adopted fiscal system in capitalist countries. First, the tax system to the Central ...