一、我国地方税体系建设的若干问题地方税体系建设既要从促进地方各项社会经济事业发展出发,也要根据中央和地方各级政府间责权的划分,还要考虑地方税本身制度结构的科学性、合理性和对市场经济体制的适应性。针对我国目前实际情况,结合国际经验,笔者认为,我国的地方税体系建设 First, some problems in the construction of the local tax system in our country The construction of the local tax system should not only proceed from promoting the development of local social and economic undertakings, but also according to the division of responsibilities and powers between the central and local governments at various levels, and also consider the scientific nature of the local tax system itself , Rationality and adaptability to market economy system. In view of the actual situation in our country, combined with international experience, the author believes that China’s local tax system