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关于分税制下省地县事权与财权的划分研究侯邦安财权与事权的相互统一是分税制的一个重要特征。国外分税制的成功经验说明，分税制得以建立，首先要进行事权的划分，在此基础上再划分财权，使两者统一起来。财权和事权的统一是确定省地县各级政府之间财政分配关系的客观要...
Study on the Division of Power and Financial Right of Provinces under the Tax Distribution System Hou Bangan The mutual unification of financial power and power is an important characteristic of tax-sharing system. The successful experience of the overseas tax-sharing system shows that the establishment of the tax-sharing system requires, firstly, the division of power and the division of financial power on the basis of the above to unify the two. The unity of financial power and power is the objective of determining the financial distribution relationship among the governments at all levels in the prefectures and counties ...