日本地方税制对我国分税制改革的启示徐华莹日本的赋税体系在二次大战前已采用二元构架，即国税与地方税的立法及监督机关分属中央的大藏省与内务省（今称自治省）。当时因税制未完全成熟并考虑到征收的方便，地方税是按国税某一成数定其税额后附国税一并征收的。这种附加... Japan’s Local Tax System’s Enlightenment on the Reform of Tax Distribution System in China Xu Huaying Japan’s tax system adopted a dual structure before the Second World War, that is, the legislative and supervisory organs of state tax and local tax belonged to the Central Government’s Ministry of Finance and Ministry of Internal Affairs and Communications (now called Autonomous Province). At that time because of the tax system is not fully mature and take into account the convenience of collection, the local tax is based on a certain percentage of the national tax set its tax amount together with the state tax levied. This additional ...