论分税制中的税权划分孙开，孙璐在实施分税制的条件下，如何认识和确定中央和地方的税权？这个问题不仅关系到财权财力的集中与分散程度，而且也对各级政府职能的行使产生着直接的影响。本文试图对目前财税理论界颇为关注的这一问题进行若干探讨。一、税权划分问题是分税... On Tax Distribution in Tax Distribution System Sun Kai and Sun Lu How to Understand and Determine the Tax Right of the Central and Local Governments Under the Implementation of Tax Sharing System? This issue is not only related to the concentration and dispersion of financial and financial resources, but also has a direct impact on the exercise of the functions of government at all levels. This article attempts to make some discussions on the issue which is of great concern to the current tax and taxation theory circle. First, the tax division is the issue of tax ...