The conclusions imply that the tax-sharingsystem requires further improvement.
这个结论意味着目前我国分税制需要进一步完善。
2
In this article, the authors analyze the situation of fiscal equalization after the reform of tax-sharingsystem in China.
本文对实行分税制以来，我国财政均等化的现状和原因进行了实证分析。
3
Demarcation in jurisdiction between the Central and local authorities in tax revenue and administration cannot adapt to the requirements of a thorough taxsharingsystem.