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税收管理体制的国际比较与借鉴黄焱税收管理体制是在中央和地方之间划分税收立法权和税收管理权的一种制度，它是税收管理制度的重要组成部分，关系到中央与地方各级政府能否充分发挥其组织收入和调节经济的职能作用。深入研究和借鉴国际经验，建立一个适合我国国情的税收...
International Comparison and Reference of Tax Administration System Huang Yan Tax administration system is a system that divides tax legislative power and tax administration power between central and local governments. It is an important part of the tax administration system and relates to the central and local governments Whether the government can give full play to its organizational income and regulate economic functions. In-depth study and learn from international experience, to establish a tax that suits our national conditions ...