关于进一步完善地方税制的思考

Considerations on Perfecting Local Taxation

针对目前地方税制存在的问题，从理顺地方税管理体制、优化地方税制结构和加强征管三个方面论述了进一步完善中国地方税制的思路。

To counter the problems existing at local tax system of China how to manage the local taxation well, optimize the structure of local tax system and strengthen the levying and managing, is studied for improving the local taxation of China.