为什么要搞“分税制”李晓西（国务院研究室副研究员）一、从税收的本质特征来认识分税制对加强宏观管理的重要性税的本质含义在于它是一种由国家强制性征收的收入，税收具有强制性、无偿性和固定性。强制性和无偿性是国家政治权力、公共权力的体现；固定性的强弱，则是判... Why do you want to engage in “tax system” Li Xiaoxi (Associate Research Fellow of the State Council) First, the essential characteristics of tax to understand the importance of tax system to strengthen macroeconomic management The essence of tax is that it is a compulsory revenue collected by the state, the tax has Compulsory, gratuitous and fixed. Mandatory and unpaid sex is the manifestation of the country’s political power and public power; the strength of the fixed sex is judged ...