彻底分税制

我国过多的财政级次与彻底分税制之间存在不相容性，难以在各级政府间合理配置税种，因而需要简化财政体制级次。

The redundant fiscal hierarchies and the complete tax division system in china are incompatible and fail to collocate tax types reasonably among different levels of government , therefore the simplification of the fiscal hierarchy is indispensable .

中央与地方在税收收入与税收管理权限的划分上，不能适应彻底实行分税制的需要。

Demarcation in jurisdiction between the Central and local authorities in tax revenue and administration cannot adapt to the requirements of a thorough tax sharing system .