浅谈我国税权划分的问题及对策

Talk About The Problems And Solutions Of The Taxation Division Of Our Nation

合理划分税权是建立公共财政机制的基础。本文针对我国税权划分存在的问题进行了分析,提出了完善我国税权划分的主要措施。

The right of taxation divided reasonably is a base which sets up the public finanancial system.This paper analyzes the problems which aim at the taxation division of our nation,and raises the main measures which improve it.