Fiscal decentralization is a crucial factor of the system of finance and tax.

财政分权是财税体制的关键。

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How E-business effects China tax system is discussed as following: shake factor of tax system, distort neutral principle, lower revenue, disobey equitable principle.

论述了电子商务对我国现行税制的影响：动摇了税制要素，影响了中性原则，降低了效率违背了公平原则。

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