中国分税制改革的现实思考胡怡建今年，中国将全面推行分税制改革，要把现行地方财政包干改为：在合理确定中央政府和地方政府事权及支出范围的基础上，按税种来划分中央收入和地方收入，建立中央税收和地方税收体系，并设置中央税征管机构和地方税征管机构，确定中央和地... China’s Tax-Sharing Reform: Realistic Considerations This year, China will fully implement the reform of the tax-sharing system and change the current local fiscal package to: On the basis of a reasonable determination of the powers and expenditures of the central and local governments, divide the central and local revenues by tax type , The establishment of the central tax and local tax system, and set the central tax collection agencies and local tax collection and management agencies to determine the central and ...