The tax-sharing system 分税制 ; 税收分成体制
Tax sharing-transfer system 分税制
Tax Sharing Fiscal Administration System 分税制财政管理体制
As a new system arrangement, the tax sharing system shows a series of active effects in operation.
作为一种新的制度安排,分税制财政体制在运行中表现出了一系列的积极效应。
The second part is study the present problems of the central and local relation which under the tax sharing system.
第二部分是对实施分税制以来我国中央与地方关系的现存问题进行研究。
Demarcation in jurisdiction between the Central and local authorities in tax revenue and administration cannot adapt to the requirements of a thorough tax sharing system.
中央与地方在税收收入与税收管理权限的划分上,不能适应彻底实行分税制的需要。
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