浅议分税制下的地方财政张启聪今年开始在全国全面推行的分税制财政体制是我国财政经济领域的一项重大改革，也是我国财政体制迈向国际化的一项重大举措。分税制是根据市场经济的原则和公共财政理论确立的一种分级财政管理制度，是对长期以来实行的财政包干体制的一种扬弃... Talking about local finance under the tax-sharing system Zhang Qicong, a tax-sharing financial system that was fully implemented throughout the country this year, is a major reform in China’s financial and economic fields and a major measure for the internationalization of China’s financial system. Tax-sharing system is a graded fiscal management system established according to the principle of market economy and public finance theory and is a sublation of the long-standing fiscal system of ...