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完善我国分税制改革之构想王树杰一、我国现行分税制存在的问题我国分税制运行两年多，取得阶段性成果。实行分税制促进了经济的发展，经济的发展又保证了国家税收的稳定增长。实践证明，我国实行分税制是成功的。但是我们也应看到，分税制出台初期需要有一个＂磨合＂的过...
Perfecting the concept of tax-sharing reform in our country Wang Shu-jie First, the problems existing in our current tax-sharing system China’s tax-sharing system has been operating for more than two years and has achieved staged results. The implementation of the tax-sharing system has promoted the development of economy and the development of economy has ensured the steady growth of state revenue. Practice has proved that China’s implementation of the tax-sharing system is successful. However, we should also see that the introduction of the tax sharing system needs an “in-running” approach in its early stages.