名词简释分税制通常是指中央政府和地方政府在划分事权的基础上，区分不同的税种，建立相对独立的中央税收体系和地方税收体系的一种税收体制。一目前，通行的分税制大体有两种形式：一种是完全的分税制，另一种是不完全的分税制。完全的分税制，是将所有税种严格地区分为... The simplified tax system of nouns usually refers to the tax system of central government and local government, on the basis of the division of power, distinguishing different tax categories and establishing a relatively independent central tax system and local tax system. At present, there are basically two forms of the prevailing tax-sharing system: one is a complete tax-sharing system and the other is an incomplete tax-sharing system. A complete tax-sharing system is to strictly classify all taxes as ...