国税与地方税管理格局的规范李刚，钟恒我国的财政体制步入了分税制格局。为规范中央与地方两级财政分配关系奠定了初步的框架。与此同时，对税制结构进行了重大的改革和调整，初步形成了国税与地方税两个系统。但是从规范国税与地方税两个系统及协调两者的运行关系来看，... National Tax and Local Tax Management Pattern Li Gang, Zhong Heng China’s fiscal system has entered a pattern of tax-sharing. It laid the preliminary framework for standardizing the fiscal distribution between the central and local levels. At the same time, the tax system has undergone major reforms and adjustments, initially forming two systems, the national tax and the local tax. However, in terms of regulating the operation of the two systems of state tax and local tax and coordinating the two, ...