日、美、法分税制比较中国社会科学院日本研究所阎坤随着经济体制改革的不断深入，我国中央和地方政府之间经济利益的矛盾日益突出，社会各界都希望通过实行分税制，来彻底理顺中央和地方的财政分配关系，并期望以此作为推进财政管理体制改革的一个突破口。分税制是当今世... Japan, the United States, France tax system comparison Chinese Academy of Social Sciences Institute of Japan Yan Kun With the deepening of economic reform, economic conflicts between our central and local governments have become increasingly prominent, all sectors of society hope that through the implementation of the tax-sharing system to thoroughly straighten out the central and Local financial distribution, and look forward to this as a breakthrough to promote the reform of the financial management system. Tax Sharing System is today’s world ...