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1.地方预算的制定流于形式。地方预算的制定是通过地方民意机关——地方人民代表大会批准实施的，而这种法律程序实际上已流于形式。因为执行地方收入任务的两大主要机关——国家税务局、地方税务局的行政管理权限都归属于条条直管的上级部门，地方政府的协调难度和成本由此而?
1. The formulation of local budgets is a mere formality The formulation of local budgets has been approved by the local public opinion organ, the local people’s congress, and such legal procedures have in fact been formalized. Because the implementation of local revenue tasks of the two main organs - the State Administration of Taxation, the local tax administration administrative authority vested in the higher authorities, the difficulty and cost of local government coordination?