完善分税制必须彻底改革“隶属税”梁毅现行的＂分税制＂财政体制，虽然在税种上作了中央和地方分级收入的明确划分，但企业所得税仍按隶属关系划分，实际上并未摆脱按企业隶属关系划分收入的作法。＂分灶吃饭＂的财政体制规定，企业按隶属关系交纳所得税。即中央所属国有... To improve the tax-sharing system, we must thoroughly reform the “tax-based” “tax-based” current “tax-sharing” financial system. Although a clear division of revenue between the central and local governments is made on the tax basis, corporate income tax is still classified according to its affiliation, Affiliation division of income practice. The financial system stipulated in the “split-point meal” means that enterprises pay income tax by affiliation. Ie the state-owned state ...