我们认为，研究地方税体系的改革完善，首先必须探讨确立地方税体系建设的原则，否则，对地方税体系的改革建设难以有高瞻远瞩的整体设计和规划，这也许正是我国以前地方税建设中的经验教训。为此，本文拟对地方税体系建设的原则作一探讨研究。我们认为，地方税体系改革建... In our opinion, to study the reform of the local tax system, we must first explore the principle of establishing a local tax system. Otherwise, it is hard to have a long-term and overall design and planning for the reform of the local tax system. This is perhaps the experience and lessons of the previous local tax construction in our country. To this end, this article intends to explore the principles of the local tax system for a study. We think that the reform of local tax system ...