地方税的改革与完善□郑建国一、现行地方税制评析１９９４年的税制改革，根据中央与地方的事权，按税种划分中央与地方的财政收入，建立了分税制财政体制，初步建立了与社会主义市场经济体制相适应的税制体系。分税制财政体制运行几年来，在理顺分配关系、公平税收负担、... Reform and Improvement of Local Taxes □ Zheng Jianguo I. Analysis of the Current Local Tax System Tax reform in 1994 divided the fiscal revenues of the central and local governments according to the power of the central and local governments according to tax categories and established the tax-sharing fiscal system. System adapted to the tax system. Tax-sharing fiscal system running years, to rationalize the distribution relationship, a fair tax burden, ...