Tax division system is a long-term and reasonable system arrangement but the cost mechanism has actually become the obstacle for central government and local government to realize ideal benefit goals.

分税制是一种长期的合理制度安排，但其成本机制也确实阻碍了中央和地方理想收益目标的实现。

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The Tax Division of the Justice Department pursues injunctions in cases of this sort to try to stop the bleeding to the tax system from such schemes.

FORBES: Decoding The Tax Law