对国税与地税系统规范性问题的若干思考杨志东，周克标分税制是市场经济国家用于处理和规范中央与地方分配关系的普遍选择，其实质内在是建立中央与地方两套相对独立的税收体系，从而调动中央与地方两个积极性，保证财政收入稳定增长，促进国民经济持续、高效、健康发展，... Several Considerations on the Normative Issues of the National Tax System and the Local Tax System Yang Zhidong, Zhou Kebiao The tax sharing system is a universal choice for the market economy countries to handle and standardize the distribution relations between the central government and the local governments. The essence of the system is to establish two relatively independent tax systems between the central government and local governments. Mobilize the enthusiasm of both the central and local governments to ensure the steady growth of fiscal revenue and promote the sustained, efficient and healthy development of the national economy, ...