西方各国在财政税收管理体制上多奉行联邦主义,实行各种形式的分税制,但由于国情不同,西方国家的分税制并不是按一个模式建立的,而是各具特色,归纳起来,大体有以下四种模式: 一、分散立法、同源分享、自上而下资金补助的分税制模式这一模式以美国为代表。美国在政治体制上实行 However, due to their different national conditions, the tax-sharing system in the western countries is not based on a model but rather has its own characteristics. In summary, the following four countries generally have the following four types of tax revenue management mechanisms: federalism, Modes: First, decentralized legislation, sharing the same source, top-down subsidy tax-sharing model This model is represented by the United States. The United States is practicing the political system