ABSTRACT
The governance of laws, especially economic laws, is indispensable to the solving of distribution issues. Based on the unification of the legal system, distribution systems that are relevant to each other should also be unified to a certain degree. The relationship between unification and difference shall also be resolved in order to better realize the comprehensive aim of the distribution system. The unfairness between regions and industries where the experiments are and are not conducted is in conflict with the “unification of law” and the “unification of the taxation system” required by the market economy; it affects fair competition and distribution and it should be solved. For instance, “structural tax reduction” reflects the difference in the distribution system, namely through making tax reduction arrangements in specific tax systems to achieving tax reduction for certain, not all, agents. In relevant distribution systems, based on considerations to national interest or in the name of national interest, there exist different institutional arrangements.
