[1]李丽,许艳芳.政府间税种配置的理论研究[J].长安大学学报(社科版),2002,4(03):38-40. LI Li,XU Yan-fang.Research on the Theory of Tax Categories Allocation Between Governments[J].Journal of Chang'an University(Social Science Edition),2002,4(03):38-40.
1.School of Economics and Management, Chang′an University, Xi′an 710064, China;
2.Hebei Communications Vocational and Technical College, Shijiazhuang 050091, China
At present, the tax categories allocation between governments is unscientific and non-
standard. This not only affects the function of categories but also discourages more reform of fi-
nance system of tax assignment and the finance system of regional. So it is essential to reform
today's tax categories allocation. The main problems on the tax categories allocation between
governments are analyzed. According to the theory and international experience, it put forward
the policy suggestions for tax categories allocation in our government.