什么是分税制颜永刚分税制是根据事权和财权相统一的原则，按税种划分财政收入，以确定中央和地方政府间财政分配关系的一种财政管理体制。分税制是按照市场经济的原则和公共财政理论确立的，是市场经济国家普遍实行的一种体制形式。我国实行分税制，主要是为了改革现行财... What is the tax system? Yan Yonggang tax system is based on the principle of unification of power and property rights, tax revenue by fiscal classification to determine the central and local government financial distribution of a financial management system. Tax-sharing system is established in accordance with the principle of market economy and public finance theory and is an institutional form generally practiced in market economy countries. China’s implementation of the tax-sharing system, mainly to reform the current fiscal ...