建立一个税权合理、税种健全、税制简化、有利于征管的地方税体系是实行分税制财政体制的重要目标之一。我国1994年实行以分税制为主要内容的财政体制以来,对确保财政收入和调控经济运行,发挥了积极作用。但由于分税制把改革重点放在中央税的改革和完善上,增加了中央收入,地方税制的作用和地方财政的职能却未能得到充分发挥。 The establishment of a local tax system with reasonable tax rights, sound taxes, simplified tax system, and favorable collection and administration is one of the important goals of implementing the tax-sharing system. Since the implementation of the fiscal system with the tax-sharing system as its main content in 1994, China has played a positive role in ensuring fiscal revenue and in regulating economic operations. However, due to the tax-sharing system, the reform has been focused on the reform and improvement of the central tax, which has increased the role of the central government’s revenue and the local tax system and the functions of local finance but failed to give full play to it.