分税制与地方财税管理体制王国璋我国分税制实施一年来的情况表明，实行分税制有力地调动了各级政府当家理财的积极性，促进了经济发展，但是也存在一些运作上问题。这就需要我们认真进行研究，以便更好地总结经验，以使分级分税财政管理体制更加完善。分税制对地方财政分... Tax Sharing System and Local Tax Management System Wang Guozhang The implementation of the tax sharing system in the past year shows that the implementation of the tax-sharing system has effectively mobilized the enthusiasm of all levels of government to manage wealth and promoted economic development. However, there are some operational problems. This requires us to conduct a careful study in order to better summarize the experience, in order to make the system of dividing and dividing the tax fiscal management more perfect. Tax Sharing System on the local fiscal ...