完善省以下分税制财政管理体制问题的研究彭继复目前我国实施的分税制，与西方发达国家的分税制相比，还有许多不完善的地方，特别是省以下地方各级政府之间事权、财权关系还不甚明确。因此，完善省以下分税制财政管理体制，不仅是规范我国分税制财政体制的迫切需要，而且... Perfecting the Research on the Financial Management System under the Tax Distribution System under the Provincial Government Peng Jifu At present, the tax-sharing system implemented in our country still has many imperfections compared with the tax-sharing system in the western developed countries. In particular, the power and financial power relations between different levels of government Very clear. Therefore, perfecting the fiscal management system of the tax-sharing system below the provincial level is not only an urgent need to regulate the fiscal system of our country’s tax-sharing system, but also ...