市场经济中政府间财政关系的五大支柱国家税务总局政策法规司许善达在社会主义市场经济条件下，理顺政府间财政关系的有效模式是实行分税制的财政体制，这在我国已经形成了共识。但分税制究竟包括哪些基本内容呢？我认为，在市场经济中，分税制主要包括以下五个方面的基本... The Five Pillars of Intergovernmental Financial Relations in Market Economy Xu Shanda Under the socialist market economy, the effective mode of rationalizing the intergovernmental fiscal relations is to implement the fiscal system of the tax distribution system. This has reached a consensus in our country. But what is the basic content of the tax sharing system? In my opinion, in the market economy, the tax-sharing system mainly includes the following five basic aspects ...