国外地方税收制度及其借鉴傅志华地方税收制度，是实行分税制财政体制国家税收制度的重要组成部分。在发达国家和地区，由于普遍实施分税制财政体制，历来十分重视建立相对独立的地方税收制度。不仅美国、加拿大、德国这些联邦制国家在州级政府及州以下地方政府都建立了相... The foreign local tax system and its reference to the local tax system of Fu Zhihua is an important part of the state tax system of the tax-sharing system. In the developed countries and regions, due to the universal implementation of the tax-sharing fiscal system, it has always attached great importance to the establishment of a relatively independent local tax system. Not only the federal governments of the United States, Canada, and Germany have established the state government and local governments below the state ...