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分税制财政体制是顺应社会主义市场经济发展的客观要求,实现我国与国际经济接轨的重大举措。它以调整中央与地方的分配关系,促进国家财政收入合理增长为目
Tax-sharing fiscal system is a major move to conform to the objective requirements of the socialist market economy and achieve our country’s integration with the international economy. It aims to adjust the distribution of the central and local governments and promote the rational growth of state revenues