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一国国内不同地区间税收与税源背离的现象是不可避免的,由此产生了区域间的税收分配问题.对此,实行财政分权模式与财政集权模式的国家所采取的做法不同.该文选取欧盟成员国中两种模式的典型代表??德国和英国的做法进行比较分析,并提出对我国区域税收分配的建议.“,”It is inevitable that some tax revenue belonging to a local government may transfer to another local government, which gives rise to a problem of regional tax distribution.Since fiscal-centralized countries and fiscal-decentralized countries adopt different measures to distribute tax revenue, this paper selects two typical models in EU member states to compare their regional tax distribution systems:Germany, a representative of fiscal-decentralized model and Britain, a representative of fiscal-centralized model.Finally, it puts forward some suggestions on the establishment of the regional tax distribution system in China.