构建深圳特区地方税体系的初步设想杨龙从１９９４年１月１日开始，我国正式实施了分税制的财政管理体制，通过确立中央税、地方税和中央地方共享税，进一步理顺了中央和地方的分配关系。从目前的情况来看，深圳经济特区要适应新的财税体制转轨运行，必须要在处理好中央和... Preliminary Plan for Constructing the Local Tax System in Shenzhen Special Economic Zone Since January 1, 1994, China has formally implemented the fiscal management system of the tax distribution system and further clarified the distribution of the central and local governments through the establishment of a central tax on local taxes and local taxes relationship. From the current situation, the Shenzhen Special Economic Zone to adapt to the new tax system to run, we must take the central and ...