税务市场与税种商品初探刘维占分税制的实施，产生探讨分税制下的税务市场问题，对建设具有中国特色的分税制模式有了实际意义，下面是我对这个问题的一些思考。一、分税制是税务市场赖以存在的基础分税制是用以划分各个税种归属权和管理权的办法，适应各级政府财政需要的... Tax Market and Tax Commodities A Preliminary Study on the Implementation of the Tax Sharing System Based on Liu Weizhan’s Tax Sharing System, which has a practical significance on the issue of tax market under the tax sharing system. Here are some thoughts on this issue. First, the tax-sharing system is the basis for the existence of the tax market Tax-sharing system is used to divide the tax ownership and management of each tax, to meet the financial needs of all levels of government ...