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tax-sharing system
释义
tax-sharing system
Encyclopedia
法学
〔地方政治制度〕
释
tax-sharing system
分税制
在国家各级政府之间,按照事权和财权相统一的原则,结合税种的特性,以各级政府事权划分为基础,以税种划分为核心并相应明确各级财政收支范围和权限的一种分级财政管理体制。
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