关于改革和完善我国地方税体系的思考

Reflections on Reforming and Perfecting Local Tax system of the country

分税制要求建立地方税体系，１９９４年的分税制改革，初步奠定了地方税体系的基础，但从规范财政管理体制的要求看，目前地方税体系仍然存在诸多问题。因此，应在明确建立地方税体系原则的基础上，积极着手改革和完善我国现行地方税体系。

The separate taxation calls for the establishment Of the local tax system. The reform of the raxation in 1994 has laid an initial foundation for it. In view Of the standardization of the financial management system, however, there still exist a number of problems in it at present. Therefore , with the aim of its extabtishment decided on, active measures should be taken to reform and perfect the current system of the country.