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多年来在探索分税制体制的完善方略中,理论界多是以税种专享式分税体制为目标模式(以下简称税种专享模式)。但是,研究分析分税制改革和发展的实践,就会发现经过15年来的不断调整所形成的现行的税收共享式分税制模式(以下简称税收共享模式),更适应我国国情和现阶段实际。
Over the years in the exploration of the tax-sharing system to improve the strategy, the theory is mostly tax-based tax-sharing system as the target model (hereinafter referred to as tax-exclusive model). However, studying and analyzing the practice of tax-sharing system reform and development will find that the current tax-sharing tax-sharing system (hereinafter referred to as the tax sharing system) formed after 15 years of constant adjustment more adapts to the actual conditions of our country and the current stage.