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新税制与分税制正常运行根本──完善的税收法制体系龚凤龙１９９４年开始实施新税制和分税制财政体制，初步理顺了国家与企业以及中央与地方的利益分配关系。新税制和分税制财政体制的正常运行与否，关系改革大局。那么用什么手段来确保新税制与分税制财政体制的正常运行...
The New Tax System and the Tax Distribution System Operate up Basically ─ ─ A Sound System of Tax Legal System Gong Fenglong started implementing the new tax system and the tax-sharing system in 1994, initially straightening out the distribution of profits between the state and the enterprises, and between the central government and local governments. The normal operation of the new tax system and the tax-sharing financial system have a bearing on the overall situation of the reform. Then what means to ensure the normal operation of the new tax system and the tax-sharing financial system ...