分税制之思考於鼎丞分税制，是按一定的方法将各个税种的归属权、管理权、立法权等划分给各级政府的一种财税管理体制。当前，提出实行分税制的问题，是十分必要和适时的，它是进一步深化改革必然的要求，也是建立社会主义市场经济体制的重要组成部分。一、实行分税制是世... The tax-sharing system is based on the Ding Shing tax-sharing system, which is a financial and taxation management system that divides the ownership, management and legislative power of all tax categories into different levels of government according to a certain method. At present, it is very necessary and timely to put forward the issue of the tax-sharing system. It is an inevitable requirement for deepening the reform and is also an important part of establishing a socialist market economic system. First, the implementation of tax sharing system is the world ...