论文部分内容阅读
在世界合国的分级财政体制中，以美国、加拿大、澳大利亚、德国等为代表的西方联部分税体制冥有鲜明的特色，经过多年理论与实践上的不断充实完善，这种体制已充分显示出分权程度高、税收分享形式分样、各级政府职责划分清晰、联邦宏观调控得力、财政分配关系规范等显著优点。
In the hierarchical financial system of all the countries in the world, the system of the Western Union tax system, represented by the United States, Canada, Australia and Germany, has its own distinct characteristics. After years of continuous enrichment and perfection in theory and practice, this system has been fully demonstrated The high degree of decentralization, tax sharing in the form of sub-divided, all levels of government responsibilities are clearly divided, the federal macroeconomic regulation and effective, standardized financial distribution and other significant advantages.