事权、财权与分税制□石才奋一、何谓分税制分税制这一名词，我国最早使用的法律文件是《国家与地方政府收支之划分》或《财政收支系统划分法》。至１９８５年之后，“分税制”一词才在报刊上频繁地出现，并且成为一重要的财政思想。这种叫法虽然简单，难免引出一些误解，... What is the meaning of the tax-sharing system? The earliest legal document used in our country was “the division of revenue and expenditure between the state and local governments” or the “system of dividing the revenue and expenditure system.” After 1985, the term “tax-sharing system” appeared frequently in newspapers and became an important financial thought. Although this name is simple, it inevitably leads to some misunderstandings, ...