摘要
现行分税制下的地方税体系存在诸多缺陷 ,与地方经济发展的矛盾日益突出 ,需要进一步深化改革。积极研究和推进地方税体系建设 ,构建独立、规范、健全的地方税体系 ,是一项紧迫的重要任务。
At present there exists a lot of shortcomings in the local tax system under the system of tax distribution.Therefore,they make the local tax system increasingly contradict with the development of the local economy.So the system is in need of further reform.lt is an urgent task of importance to actively study and promote the systematic construction of the local tax so as to establish an independent,standard and sound system of local tax.
