国外分税制情况介绍中央和地方实行分税的财政体制是当今世界上许多国家在财政税收管理体制上所普遍采用的一种方法，在处理从中央到地方各级政府之间的财政预算关系方面，发挥着相当大的作用，是一项成功的适合市场经济发展的国际惯例。对它进行考察和分析，无疑会给我国... Introduction to the Foreign Tax Sharing System The taxation system practiced by the central and local governments is a commonly used method by many countries in the fiscal and taxation administration system in the world. In handling the budgetary and fiscal relations between the central and local governments, Play a considerable role, is a successful international practice suitable for the development of market economy. To investigate and analyze it, will undoubtedly give our country ...