为实行分税制准备条件刘光第（中央财金学院教授）在市场经济国家，实行分税制是有一定条件的，如果条件不具备，勉强推行，可能事与愿违，难以达到预期目的。我认为实行分税制．至少应具备下列几个条件：第一，必须考虑到全国各地区发展的平衡问题。因为只有各个地区经济... Liu Guangdi (Professor of the Central Financial Institute) In the market economy countries, the implementation of the tax-sharing system has certain conditions. If the conditions are not met and can not be implemented, it may not be possible to achieve the desired goal. I think the tax-sharing system. At a minimum, the following conditions should be met: First, the issue of the balance of development in various regions of the country must be taken into account. Because only the regional economy ...