| 释义 |
分税制fēnshuìzhì根据中央政府和地方政府的职能和事权范围,按税种、税源将全部税收划分为中央税、地方税和中央地方共享税的制度。{system of tax division; system of dividing revenues from taxes between the central and local governments according to their respective functions and administrative scopes. Taxes are designated according to type and source into central taxes, local taxes, as well as taxes shared by a locality and the central authorities.} |