分税制财政体制下地方税的法制建设天津市税收科学研究所王春彤从１９９４年元月１日起我国正式实施＂分税制＂财政体制。这是我国财政体制的一次重大变革，也是中央与地方利益分配的一次大调整，它对理顺中央与地方的分配关系，促进地方经济持续发展都是十分重要的。地方... Legal System Construction of Local Tax under the System of Tax Sharing Fiscal System Wang Chuntong of Tianjin Institute of Taxation started the fiscal tax system formally on January 1, 1994. This is a major change in China’s financial system and a major readjustment of the interest distribution between the central and local governments. It is very important to straighten out the distributional relationship between the central and local governments and promote the sustainable development of the local economy. local...