关于建立和完善我国地方税收体系的总体构想

On the Establishment and Perfection of the Local Taxation System in China

建立地方税体系和中央税体系，是实行分税制的前提和基础。文章以完善地方税体系出发，分析了我国现行地方税体系存在的问题。

Abstract The establishment of the local taxation system and the central taxation system is the premise and basis for the implementation of the separate taxation system.The article starts with the discussion of the improvement of the local taxation system,then analyzes the existing problems in the current local taxation system,and finally puts forward a suggestive format for the establishment and perfection of the local taxation system in China.