美国、德国、日本三国是实行分税制比较成功的国家，在地方税体系的建设方面，具有较为鲜明的特点，也有一定的规律可循。美国的“税种同源共享，税权分散”。美国政府分为联邦、州和地方三级，与此相应，税收也实行三级管理。各级政府都有明确的事权与独立的征税权。其基... The United States, Germany and Japan are relatively successful countries in implementing the tax-sharing system. They have distinctive characteristics and certain laws to follow in the construction of the local tax system. The United States, “the same type of tax revenue sharing, tax rights scattered.” The United States government is divided into federal, state and local levels, and accordingly, the tax is also implemented three levels of management. Governments at all levels have clear powers and independent tax powers. Its base...