The asymmetrical power and responsibility in local fiscal system has become a severe problem since the introduction of tax distribution system.

地方财政体制权责不对称已经成为分税制后我国地方财政管理体制运行十年来的一个较为突出的问题。

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Egalitarianism: The tax system should try to achieve a more equal distribution of after-tax incomes.

平等主义：税收系统应该使得税后的收入达到一个更加相同的分配。

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The system calculates sales tax based on material and customer location and posts it in Sales and Distribution (SD) and Materials Management (MM).

系统依据物料和客户地点来计算营业税并过账到SD和MM模块。

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Both proposals are designed to raise the same amount of money as today's system and leave the distribution of the tax burden largely unchanged.

ECONOMIST: Tax reform

Formula apportionment would allow tax bureaucrats to concoct a system for arbitrarily changing the existing distribution of business income, with a clear goal of forcing companies to over-state their taxable income in high-tax nations.

FORBES: New OECD Report Calls For Crippling New Corporate Tax Rules